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AICPA describes audit procedures for conflict minerals audit

  • Stinson Leonard Street LLP
  • -
  • USA
  • -
  • January 18 2014

The AICPA has issued additional guidance regarding the independent private-sector audit, or IPSA, which is required in some circumstances under the

The meaning of “DRC conflict undeterminable”

  • Stinson Leonard Street LLP
  • -
  • Democratic Republic of Congo, USA
  • -
  • November 22 2013

Some issuers who are required to progress far enough down the conflict minerals decision tree may be unable, after performing due diligence, to

Group identifies Conflict Minerals Report expectations

  • Stinson Leonard Street LLP
  • -
  • USA
  • -
  • September 8 2013

The Responsible Sourcing Network has released a paper, the goal of which is to describe the content that certain sustainable and responsible

GAO study finds problems with conflict free minerals sourcing

  • Stinson Leonard Street LLP
  • -
  • USA
  • -
  • July 19 2013

The Government Accountability Office, or GAO, has published a study highlighting some issues with conflict-free minerals sourcing

New disclosure requirements for resource extraction issuers

  • Stinson Leonard Street LLP
  • -
  • USA
  • -
  • September 5 2012

The SEC recently adopted final rules under the Dodd-Frank Act that require issuers to disclose payments made to governments if the issuer is required to file an annual report with the SEC and the issuer engages in the commercial development of oil, natural gas, or minerals

SEC issues final mine safety disclosure rules

  • Stinson Leonard Street LLP
  • -
  • USA
  • -
  • December 21 2011

The SEC has adopted new rules outlining how mining companies must disclose the mine safety information required by the Dodd-Frank Wall Street Reform and Consumer Protection Act

Update on OECD conflict minerals project

  • Stinson Leonard Street LLP
  • -
  • Global, USA
  • -
  • November 29 2011

When the SEC proposed rules on the conflict minerals requirements of the Dodd-Frank Act, it indicated that the statutory provision contemplates that issuers must use due diligence in their supply chain determinations

Examples of conflict minerals disclosure

  • Stinson Leonard Street LLP
  • -
  • USA
  • -
  • February 7 2011

Section 1502 of the Dodd-Frank Act requires certain disclosures and other matters regarding issuers who use “conflict minerals . . . necessary to the functionality of production of a product manufactured by such person” that originate in the Democratic Republic of Congo or an adjoining country