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Focus on Audit Committees, Accounting and the Law Blog

Articles: 1-10 of 16

Sixth-Annual CAQ Audit Committee Transparency Barometer Shows Mixed Trends in Voluntary, Enhanced Audit Committee Disclosures

USA - November 26 2019 Earlier this month, the Center for Audit Quality (CAQ) and Audit Analytics released their sixth-annual Audit Committee Transparency Barometer report…

Another Reminder from Delaware About the Duty of Oversight

USA - October 28 2019 Following this summer’s much publicized decision by the Delaware Supreme Court in the Marchand v. Barnhill (Blue Bell Creameries) case1 (see our…

SEC Division of Corporation Finance Realigns Disclosure Program

USA - October 1 2019 On Friday, the Securities and Exchange Commission’s Division of Corporation Finance announced big changes in the internal structure of its disclosure…

SEC Announces Changes to its Responses to Rule 14a-8 No-Action Requests

USA - September 9 2019 On Friday, the Securities and Exchange Commission released an Announcement Regarding Rule 14a-8 No-Action Requests with important updates to its…

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…

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…

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…

PCAOB Takes a "Deeper Dive on the Communications of CAMs"

USA - May 29 2019 Last week, the Public Company Accounting Oversight Board issued additional staff guidance on implementation of the upcoming Critical Audit Matters…