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Financial Reporting in 2019: What Management and the Audit Committee Need to Know (and Ask)

USA, United Kingdom, European Union - January 8 2019 Top officials and staff from the SEC, the PCAOB and the FASB gathered in mid-December in Washington, D.C. at the 2018 AICPA Conference on Current SEC...

Catherine T. Dixon, Ellen J. Odoner.

Institutional Investors and Advisors Pursue Expanded CEO Pay Ratio Disclosure

USA - December 21 2018 A group of institutional investors and advisors, cumulatively representing $3.3 trillion in assets under management and advisement, recently sent a...

Howard B. Dicker.

What's New for Q3 Form 10-Q and Future Periodic Reports: SEC Disclosure Update and Simplification Amendments

USA - October 12 2018 The SEC's Disclosure Update and Simplification Amendments adopted in late August1 have been published in the Federal Register, so we now know the effective date will be......

Catherine T. Dixon.

TeslaMusk Settlements Focus on Controls and Governance Improvements

USA - October 3 2018 On Saturday, the U.S. Securities and Exchange Commission (SEC) reached startling and swift settlements with Tesla and Tesla CEO and Chairman, Elon...

Alicia Alterbaum.

Heads Up for the 2018 10-K and Proxy Season: Key Issues for the Audit Committee

USA - January 18 2018 Audit Committees have a lot on their collective plate as 2018 unfolds. The importance of their oversight role under the federal securities laws has...

Catherine T. Dixon, Ellen J. Odoner.