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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

Financial Services Update, Vol. 12, No. 41
  • Winston & Strawn LLP
  • USA
  • October 30 2017

Last week, the Securities and Exchange Commission (“SEC”) approved a proposal submitted by the Public Company Accounting Oversight Board (“PCAOB”

SEC Approves PCAOB Expansion of Auditor’s Report
  • Baker Botts LLP
  • USA
  • October 27 2017

On October 23, 2017, the SEC approved the PCAOB’s new audit standard and related amendments to other auditing standards that will require audit firms

The CAM - A New Challenge
  • Pillsbury Winthrop Shaw Pittman LLP
  • USA
  • October 26 2017

On October 23, 2017 the Securities and Exchange Commission (the "SEC") issued its Release No. 34-81916; File No. PCAOB-2017-01 in which the SEC

Corporate social responsibility and diversity policies: comply or explain
  • White & Case LLP
  • OECD, Belgium, European Union
  • October 3 2017

On 11 September 2017, Belgium published a new bill requiring certain large companies to disclose "non-financial" (relating to social, environmental

Auditor Liable For Financial Losses To Its Client’s Clients
  • Baker McKenzie
  • Canada
  • September 22 2017

In Lavender v. Miller Bernstein, 2017 ONSC 3958, a recent class action decision of the Ontario Superior Court, the auditor of a now-insolvent

Auditor Held to Owe Duty to “Client’s Clients”
  • Borden Ladner Gervais LLP
  • Canada
  • September 7 2017

In Lavender v. Miller Bernstein LLP, Justice Belobaba heard a motion by the representative plaintiff for summary judgment on several of the common

SEC Chief Accountant Gives Speech on Credible Financial Reporting in the Capital Markets
  • Morrison & Foerster LLP
  • USA
  • June 26 2017

On June 8, 2017, SEC Chief Accountant Wesley Bricker gave a speech titled “Advancing the Role of Credible Financial Reporting in the Capital Markets”