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Early Look at First Batch of CAMs Disclosures

USA - September 4 2019 More than two years since the PCAOB adopted the new critical audit matters (CAMs) disclosure requirement, the first batch of CAMs disclosures is...

SEC Releases New Guidance Related to the Proxy Voting Process for Investment Advisers and Proxy Advisory Firms

USA - August 28 2019 The guidance follows nearly a decade of engagement on the role and legal status of proxy advisory firms, including the 2010 Concept Release on the U...

Lillian Brown.

Sounding the Bell for Proactive Risk Oversight

USA - August 15 2019 The Delaware Supreme Court recently sounded a warning bell for directors, reminding that as part of their duty of loyalty, they “must make a good...

Stephanie Evans.

PCAOB Offers Guidance on Communications to Audit Committees Related to Independence

USA - July 23 2019 Earlier this month, the Public Company Accounting Oversight Board released additional resources regarding its new Critical Audit Matters (CAMs)...

PCAOB Offers Guidance on Communications to Audit Committees Related to Independence

USA - June 25 2019 In response to audit firm requests for guidance and a number of deficiencies identified during the Public Company Accounting Oversight Board’s audit...

Christopher Davies.