Follow

Focus on Audit Committees, Accounting and the Law Blog

Articles: 1-10 of 38

SEC Commissioner Shares Views on Materiality of Climate and ESG Disclosures

USA - June 1 2021 SEC Commissioner Allison Herren Lee recently shared some keynote remarks at the 2021 ESG Disclosure Priorities Event hosted by the American Institute…

SEC Doubles Down on Climate and ESG Issues

Ireland, USA - March 5 2021 Yesterday, the SEC announced the formation of a Climate and ESG Task Force in the Division of Enforcement. This announcement follows Acting Chair…

Reflections on the End of a Turbulent Year and Selected Considerations for 2021

USA - January 11 2021 With 2021 now upon us, companies, auditors and Audit Committees are gearing up for another annual reporting season, coming off of one of the more…

Nasdaq Proposes Board Diversity Rules

USA - December 7 2020 On December 1, 2020, Nasdaq filed a proposal with the SEC to adopt Rules 5605(f) and 5606 regarding board diversity and board composition disclosure…

SEC Refreshes Regulation S-K’s Financial Information Requirements

USA - November 23 2020 The SEC continued its recent run of rulemaking activity with two sets of amendments last week that impact reporting by public companies. On Tuesday…

SEC Staff Allows Early Adoption of Electronic Signatures

USA - November 23 2020 On November 20, 2020, the Staff of the SEC’s Division of Corporate Finance, Division of Investment Management, and Division of Trading and Markets…

SEC Adopts Amendments to Permit Electronic Signatures

USA - November 18 2020 On November 17, 2020, the SEC announced that it will begin to permit the use of electronic signatures for certain filings. To take advantage of the…

SEC Adopts Long-Awaited Amendments to Modernize Shareholder Proposal Rule

USA - September 24 2020 Yesterday, the Securities and Exchange Commission (SEC) adopted amendments to the shareholder proposal rule - Rule 14a-8 under the Securities…

PCAOB Modernizes and Updates Research and Standard-Setting Agendas

USA - September 10 2020 Earlier this week, the Public Company Accounting Oversight Board announced updates to its research and standard-setting agendas. Similar to the SEC’s…

SEC Refreshes Its Business, Legal Proceedings and Risk Factor Disclosure Requirements

USA - August 31 2020 The business world has changed a lot in the last three decades, and, as a result of recent amendments to Item 101 of Regulation S-K, the description…