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Thanks for (less than) nothing

USA - June 6 2016 In a December 2015 LawFlash, we addressed several provisions of the Fixing America’s Surface Transportation Act (“FAST Act”) that relate to the…

Alan Singer.

New SEC Guidance on Non-GAAP Financial Measures Will Require Changes to Many Non-GAAP Presentations

USA - May 18 2016 On May 17, the SEC’s Division of Corporation Finance issued new and revised Compliance & Disclosure Interpretations (CDIs) on the use of non-GAAP…

Rani Doyle, Sean M. Donahue.

PCAOB Reproposes Revisions to Auditor’s Report to Require Disclosure about Critical Audit Matters and Auditor Tenure

USA - May 12 2016 On May 11, 2016, the Public Company Accounting Oversight Board (PCAOB) issued a reproposal of its auditor reporting standard. This action follows…

Rani Doyle, Sean M. Donahue.

SEC Emphasizes Need for Documentation of Why Significant Deficiency is not a Material Weakness

USA - April 7 2016 The SEC recently announced settled administrative proceedings against Magnum Hunter Resources Corporation (MHR), the former chief financial officer…

Rani Doyle, Sean M. Donahue.

Auditing Standard 18 Ramifications for Management’s Related Party Representations

USA - February 25 2016 Companies' management should consider whether to add a materiality carve-out to the related party representations now being included in management…

Rani Doyle, Sean M. Donahue.