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445 results found

Article

Fox Rothschild LLP | USA | 29 Jul 2011

FASB nixes unfunded liability reporting requirement

Good news for employers in union defined benefit plans!

Article

Herrick Feinstein LLP | USA | 30 Jul 2010

Supreme Court rules PCAOB constitutional

The Supreme Court has held that the Public Company Accounting Oversight Board is constitutional, while striking down certain provisions of the Sarbanes-Oxley Act relating to the removal of PCAOB members.

Article

Fried Frank Harris Shriver & Jacobson LLP | USA | 29 Jul 2010

Free Enterprise Fund v. Public Company Accounting Oversight Board: "Dual for-cause" removal struck down; PCAOB operations upheld

In its final decision of the past term, Free Enterprise Fund v. Public Company Accounting Oversight Board, a 5-4 majority of the Supreme Court held that limits in the Sarbanes-Oxley Act of 2002 (the Act) on the ability to remove members of the Public Company Accounting Oversight Board (the PCAOB or Board) violated separation of powers under the Constitution.

Article

Larkin Hoffman Daly & Lindgren Ltd | USA | 13 Jul 2010

Supreme Court strikes down part of Sarbanes-Oxley Act

On June 28, 2010, the United States Supreme Court issued its first decision concerning the Sarbanes-Oxley Act: Free Enterprise Fund v. Public Accounting Oversight Board.

Article

Dorsey & Whitney LLP | USA | 1 Jul 2010

Supreme Court rejects a challenge to the existence of the Public Company Accounting Oversight Board created by the Sarbanes-Oxley Act while ruling that the statutory provisions limiting removal of board members are unconstitutional

On June 28, 2010, the U.S. Supreme Court rejected a challenge to the existence of the Public Company Accounting Oversight Board (“PCAOB”) under the Sarbanes-Oxley Act of 2002 (“Act”) while holding that a part of the Act that limited the President’s ability to remove members of the PCAOB is unconstitutional.

Article

Gibson Dunn & Crutcher LLP | USA | 28 Jun 2010

Restrictions on removal of public company accounting oversight board members violate U.S. Constitution's separation of powers principle; narrow holding excises for-cause removal provision

Today, the United States Supreme Court issued its opinion in Free Enterprise Fund v. Public Company Accounting Oversight Board, No. 08-861.

Article

Orrick, Herrington & Sutcliffe LLP | USA | 28 Jun 2010

PCAOB survives constitutional challenge despite Supreme Court holding that Congress unconstitutionally limited removal of board members

On June 28, 2010, the United States Supreme Court held in Free Enterprise Fund v Public Company Accounting Oversight Board that Congress overstepped constitutional limits by granting the Public Company Accounting Oversight Board ("PCAOB") expansive powers to govern without the ability of the Executive branch to hold the Board accountable.

Article

Katten Muchin Rosenman LLP | USA | 11 Jun 2009

Treasury Department and SEC move forward on executive compensation reform

On June 10, the United States Treasury Department (Treasury) and the Securities and Exchange Commission (SEC) announced new rules for companies receiving funds under Treasury’s Troubled Asset Relief Program (TARP) and initiatives to reform executive compensation, which reach beyond the financial sector.

Article

Alston & Bird LLP | USA | 21 May 2009

Committee hears testimony on credit union stabilization bill

Yesterday, the House Financial Services Committee's Subcommittee on Financial Institutions and Consumer Credit held a hearing on H.R. 2351, the “Credit Union Share Insurance Stabilization Act,” which would “recapitalize the credit union deposit insurance system to ensure the long-term stability of the credit union system.”

Article

Alston & Bird LLP | USA | 3 Nov 2008

SEC hosts roundtable on mark-to-market accounting; FASB and IASB also to hold roundtables

Last Wednesday, October 29, 2008, the SEC hosted the first of its two roundtable discussions on mark-to-market accounting.

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