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A Separate GAAP?
A blue-ribbon panel will look into whether private U.S. companies should get their own version of accounting rules. December 23, 2009
Protecting a Privilege
Proposed legislation would protect companies' attorney-client privilege and likely preserve their ability to do thorough internal investigations. December 22, 2009
Ex-Bally CFO and E&Y Auditors Charged by SEC
In a fraud case stemming from a year-old charge related to overstated earnings, the SEC alleges that six E&Y auditors should have known better. December 21, 2009
Checking on Risky Pay
The SEC has expanded proxy disclosure requirements for companies with risky bonus plans. Will compensation committees crack down as a result? December 18, 2009
Stalling on Sarbox
The regulatory-reform bill passed by the House last week suggests that lawmakers will either exempt smaller companies from getting internal-controls audits or put off the decision for yet another year. December 17, 2009
Will the SEC Get Personal?
Stung by the scuttling of its Bank of America settlement, the regulator may step up its scrutiny of individuals. December 15, 2009
Herz: Give Banks More Freedom from GAAP
The Financial Accounting Standards Board chairman calls for a greater "decoupling" of GAAP from bank regulators' capital requirements. December 8, 2009
Its Future in Limbo, the PCAOB Asks for More Money
As the Supreme Court prepares to consider the Public Company Accounting Oversight Board's fate, the board seeks a budget increase. December 3, 2009
Does Sarbox Reduce Restatements?
While small companies lobby to limit their compliance with the 2002 law, a new study suggests it may provide a key benefit. December 2, 2009
Convergence vs. Conversion
The notion of U.S. companies "switching" to IFRS over the next few years might become moot, if efforts to converge U.S. and international accounting standards are successful. December 1, 2009