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SEC Adopts T+2 Settlement Cycle for Securities Transactions

USA - March 29 2017 On March 22, 2017, the US Securities and Exchange Commission approved shortening the standard settlement cycle for most broker-dealer securities…

John P. Berkery, Michael L. Hermsen, Debra Hoffman, Robert F. Gray, Jr., Philip J. Niehoff, Laura D. Richman, Jodi A. Simala

Three things US Audit Committee members should consider now

USA - September 11 2014 Audit Committees have seen their responsibilities increase dramatically in 2014. Additionally, they have also faced increased regulatory scrutiny…

David S. Bakst, John P. Berkery, James B. Carlson, Michael L. Hermsen, Brian Massengill

2017 SEC Financial Statement Staleness Dates

USA - January 30 2017 Financial statements are considered stale under the rules of the US Securities and Exchange Commission ("SEC") when they are too old to use in a…

Andrew J. Stanger, David S. Bakst, John P. Berkery, Jennifer J. Carlson, Ashley H. T. Chow, Jason T. Elder, Timothy A. Gordon, Michael L. Hermsen, Robert F. Gray, Jr., Thomas Kollar, Stephanie L. Mills, Laura D. Richman

SEC Is Serious About “Equal Prominence” Rule in Presentation of Non-GAAP Financial Measures in Earnings Releases

USA - January 8 2019 The US Securities and Exchange Commission (SEC) recently gave a strong reminder of the importance of providing equal or greater prominence to the…

David S. Bakst, John P. Berkery, Jennifer J. Carlson, Lawrence R. Hamilton, Michael L. Hermsen, William T. Heller IV, Laura D. Richman

PCAOB and China Sign Agreement on Audit Firm Inspections and Investigations: Too Early to Tell if it Will Prevent Delistings Under HFCAA

China, USA - August 29 2022 Last Friday, the United States and China appear to have taken a major step towards resolving their longstanding dispute over inspections and…

Thomas Kollar, Andrew Olmem