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13 results found

Article

Blank Rome LLP | USA | 21 Jun 2013

Your auditors will probe deeper into related party transactions

On May 7, 2013, the Public Company Accounting Oversight Board (PCAOB) reproposed an auditing standard, Related Parties, as well as amendments to

Article

Blank Rome LLP | USA | 30 Nov 2012

SEC updates comment letter process

The SEC Division of Corporation Finance recently provided guidance on its filing review and comment letter process.

Article

Blank Rome LLP | USA | 30 Nov 2012

Caught between a rock and a hard place

On November 5, 2012, the Delaware Chancery Court issued an opinion in Rich v. Fuqi International, Inc., C.A. No. 5653-VCG (Del. Ch. Nov. 5, 2012) reaffirming the requirement under Section 211 of the Delaware General Corporation Law for Delaware corporations to hold an annual meeting of stockholders for the election of directors, regardless of arguably conflicting provisions of the federal securities laws.

Article

Blank Rome LLP | USA | 16 Jul 2012

Insurance for compensation clawbacks? Not if H.R. 5860 becomes law

Both the Sarbanes-Oxley Act and the Dodd-Frank Act contain compensation clawback provisions.

Article

Blank Rome LLP | USA | 31 May 2012

PCAOB’s failure to inspect your auditor is a risk factor

Under Sarbanes-Oxley, public company auditors are required to be registered with the Public Company Accounting Oversight Board.

Article

Blank Rome LLP | USA | 30 Apr 2012

SEC issues guidance on MD&A and accounting policy disclosure of smaller financial institutions

On April 20, 2012, the SEC issued CF Disclosure Guidance: Topic No. 5, providing examples of comments it may issue to smaller financial institutions on Management’s Discussion and Analysis and accounting policy disclosures related to asset quality and loan accounting issues (for example, allowance for loan losses, charge-off and nonaccrual policies, commercial real estate loans, loans measured for impairment based on collateral value, credit risk concentrations, troubled debt restructurings and modifications, and other real estate owned).

Article

Blank Rome LLP | USA | 30 Apr 2012

Management’s Discussion and Analysiscritical accounting policies

In a number of recent comment letters, the SEC has focused on companies’ discussions of their critical accounting policies in Management’s Discussion and Analysis of Financial Conditions and Results of Operations.

Article

Blank Rome LLP | USA | 31 Oct 2011

Advice for audit committee members

At the 2011 annual meeting of the Association of Audit Committee Members, Daniel Goelzer, Esquire, a founding member of the Public Company Accounting Oversight Board (PCAOB), a former acting PCAOB chair and currently a PCAOB board member, spoke on: “What Audit Committees Should Know about the Work of the PCAOB.”

Article

Blank Rome LLP | USA | 31 Oct 2011

SEC focuses on loss contingency disclosures

At the end of 2010, the SEC made clear that reporting companies’ loss contingency disclosures in periodic reports would be an area of focus.

Article

Blank Rome LLP | USA | 28 Sep 2011

SEC forms Advisory Committee on Small and Emerging Companies

On September 13, 2011, the SEC announced that it had formed the Advisory Committee on Small and Emerging Companies.

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