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Articles: 1-10 of 391

CAQ discusses lessons learned from “dry runs” on critical audit matters and related questions for audit committees

USA - December 12 2018 As you may recall, auditors of large accelerated filers will be required to report on CAMs—critical audit matters—in their auditor’s reports for…

As issues of corporate social responsibility continue to gain ground, will the issue of gun safety become more prominent this proxy season?

USA - December 11 2018 A lot has been written about institutional investors’ turn toward issues of corporate social responsibility. One CSR topic that has received a lot of…

SEC accounting fellows address evaluation of internal control over financial reporting

USA - December 10 2018 A number of members of the SEC Accounting staff addressed the 2018 AICPA Conference on Current SEC and PCAOB Developments. Some of the remarks…

Clayton reviews 2019 regulatory priorities and risks the SEC is monitoring

European Union, United Kingdom, USA - December 7 2018 In a speech given yesterday at Columbia University, SEC Chair Jay Clayton reviewed the SEC’s regulatory achievements over the past year…

The impact of short-term pressures on long-term decision-making

USA - December 5 2018 In this article in the WSJ and this article in the New Yorker, the authors discuss the challenges companies encounter when they try to make long-term…

Members of Chevedden group shift focus to environmental, social and political proposals

USA - December 3 2018 Companies that have long battled the prolific John Chevedden group on corporate governance shareholder proposals, as first noted on…

No-action letters provide more insight into “ordinary business” exclusion under Rule 14a-8(i)(7)

USA - November 28 2018 On the heels of the release of SLB 14J, Corp Fin has posted a couple of new no-action letters that shed some more light on the “ordinary business”…

ISS posts 2019 policy updates

USA - November 20 2018 Yesterday, ISS announced updates to its policies for next year. Like Glass Lewis a month ago, ISS is also—shall we say “unfriendly”— to boards of…

What happened at the SEC’s proxy process roundtable?

USA - November 19 2018 At last week’s proxy process roundtable, three panels, each moderated by SEC staff, addressed three topics…

Corp Fin Chief Accountant echoes theme of need for Brexit, LIBOR and cybersecurity disclosure

European Union, United Kingdom, USA - November 14 2018 Officials at the SEC all seem to be singing the same tune these days, emphasizing the need to AMP up company disclosures regarding Brexit, the LIBOR…