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IRS provides guidance to 403(b) plan sponsors who can’t locate participants required to receive distributions (but be mindful of DOL rules too)
  • Porter Wright Morris & Arthur LLP
  • USA
  • March 20 2018

The IRS’s Tax Exempt and Government Entities Division recently issued a memorandum (the memo) to its auditors that directed them not to challenge a

The Supreme Court’s Decision in Livent: a Framework for Deciding Auditor’s Negligence Cases
  • McCarthy Tétrault LLP
  • Canada
  • March 9 2018

In its much anticipated decision in Deloitte & Touche v. Livent Inc. (Receiver of), the Supreme Court of Canada has considerably reduced the damage

BlackRock Publishes Updated Proxy Voting Guidelines
  • White & Case LLP
  • USA
  • February 21 2018

BlackRock, Inc. ("BlackRock") recently published its updated "Proxy Voting Guidelines for US Securities".1 Consistent with BlackRock's recent

AG Governance & Compliance update - Issue 127: Government response to the Taylor Review PLSA 2018 Voting Guidelines and more.....
  • Addleshaw Goddard LLP
  • United Kingdom
  • February 13 2018

The government has published its response to "Good Work: the Taylor Review of Modern Working Practices". For an overview of the content of the Taylor

Corporate News - February 2018
  • Addleshaw Goddard LLP
  • United Kingdom
  • February 7 2018

As previously reported, the government intends to establish a public register of beneficial ownership of overseas legal entities that own or buy

Capital Markets & Public Companies Quarterly: 2018 Proxy Season Pointers, Disclosing the “Tax Cuts and Jobs Act,” Shareholder Proposals and ICOs
  • McDermott Will & Emery
  • USA
  • January 12 2018

The end of a year and beginning of the next generally starts the countdown to the public company proxy season. But before moving into 2018

Audit Committee and Auditor Oversight Update (November - December 2017)
  • Baker McKenzie
  • USA, United Kingdom, European Union
  • December 19 2017

This Update summarizes recent developments relating to public company Audit Committees and their oversight of financial reporting and of the

Boilerplate CAMs in auditor’s reports? That would be a bummer, man
  • Cooley LLP
  • USA
  • December 6 2017

In what were surely unprepared remarks to the American Institute of CPAs conference on SEC and PCAOB developments, as reported by Bloomberg BNA, SEC

Matters to Consider for the 2018 Annual Meeting and Reporting Season
  • Skadden Arps Slate Meagher & Flom LLP
  • USA
  • December 4 2017

Companies have important decisions to make as they prepare for their 2018 Annual Meeting and reporting season. We have prepared the following overview

Sec Approves New Audit Reporting Standard Requiring Auditors to Disclose More Detailed Information Learned During the Audit
  • Sheppard Mullin Richter & Hampton LLP
  • USA
  • November 2 2017

On October 23, 2017, the Securities and Exchange Commission approved the Public Company Accounting Oversight Board’s (“PCAOB”) proposal to adopt a new