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24 results found

Article

Kilpatrick Townsend & Stockton LLP | USA | 18 Mar 2013

Nasdaq proposes new internal audit function requirement

On March 4, 2013, Nasdaq issued a proposed new rule that, if approved by the Securities and Exchange Commission ("SEC"), will require listed

Article

Kilpatrick Townsend & Stockton LLP | USA | 28 Oct 2011

HIPAA privacy update

Many of you have inquired about the status of the final HIPAA regulations under HITECH.

Article

Kilpatrick Townsend & Stockton LLP | USA | 27 Sep 2011

Retiree medical liabilities

The accounting rules for valuing OPEB liabilities may be revised soon to take into account other promises that the employer has made to employees or in certain situations a course of prior conduct.

Article

Kilpatrick Townsend & Stockton LLP | USA | 26 Aug 2010

New law offers large incentives for FCPA whistleblowers

A provision of the recently-enacted federal financial reform has far-reaching consequences for companies operating internationally.

Article

Kilpatrick Townsend & Stockton LLP | USA | 19 Jan 2010

The SEC amends custody rule for registered investment advisers

On December 30, 2009, the Securities and Exchange Commission (the "SEC") published amendments to Rule 206(4)-2, commonly called the "Custody Rule", under the Investment Advisers Act of 1940, as amended (the "Advisers Act").

Article

Kilpatrick Townsend & Stockton LLP | USA | 28 Oct 2009

FASB's recent codification of accounting standards to affect upcoming SEC filings

On July 1, 2009, the Financial Accounting Standards Board ("FASB") launched Statement No. 168, The FASB Accounting Standards Codification and Hierarchy of Generally Accepted Accounting Principles (“FASB Codification”), which reorganized all existing nongovernmental generally accepted accounting principles (“GAAP”) into a single source.

Article

Kilpatrick Townsend & Stockton LLP | USA | 28 May 2009

New legislation creates Financial Crisis Inquiry Commission

Recently, the Fraud Enforcement and Recovery Act of 2009 ("Act") was signed into law.

Article

Kilpatrick Townsend & Stockton LLP | USA | 23 Jan 2008

No private right of action under Section 10(b) against third-party wrongdoers

On January 15, 2008, the U.S. Supreme Court issued its eagerly anticipated decision in Stoneridge Investment Partners, LLC v. Scientific-Atlanta, Inc., et al.

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