Disclosure

The House Sticks its Nose into Audit Rotation
Management Accounting

The House Sticks its Nose into Audit Rotation

U.S. Representatives are not merely waging a fight against auditor rotation. They are trying to marginalize the Public Company Accounting Oversight Board.
By Vincent Ryan | October 24, 2021
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SEC Gives Bond Dealers 3-Month Reprieve
Risk & Compliance

SEC Gives Bond Dealers 3-Month Reprieve

The commission has delayed enforcement of amendments to a disclosure rule amid concerns over its potential impact on the bond markets.
By Matthew Heller | September 27, 2021
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Capital One CEO Fined for Antitrust Violations
Risk & Compliance

Capital One CEO Fined for Antitrust Violations

The FTC says Richard Fairbank failed to comply with requirements of the Hart-Scott-Rodino Act when he acquired Capital One shares in 2018.
By Matthew Heller | September 2, 2021
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Materiality Question Dogs SEC’s ESG Disclosure Project
Supply Chain

Materiality Question Dogs SEC’s ESG Disclosure Project

Will the SEC adhere to the concept of materiality when formulating new climate risk disclosure rules?
By Vincent Ryan | August 17, 2021
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SEC to Tighten Disclosure Rules for Chinese Firms
Risk & Compliance

SEC to Tighten Disclosure Rules for Chinese Firms

“The disclosures of U.S.-listed Chinese companies have not met the threshold of disclosure for other companies headquartered in the U.S."
By Matthew Heller | July 30, 2021
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Memo to SPACs: The Bar Has Been Raised
Regulation

Memo to SPACs: The Bar Has Been Raised

The SEC’s quandary is trying to solve a problem of incentives with a toolkit consisting exclusively of disclosure and enforcement actions.
By Vincent Ryan | June 28, 2021
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Time for CFOs to Influence the SEC’s Climate Effort
Regulation

Time for CFOs to Influence the SEC’s Climate Effort

Companies should seize the opportunity to engage with the SEC to help craft efficient and responsive climate change disclosure rules.
By Lauren Muskett | May 25, 2021
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Getting a Jump on Climate Change Disclosures
Risk Management

Getting a Jump on Climate Change Disclosures

CFOs should start planning their communications strategies and assessing climate-related business risks as soon as possible.
By Joe Euteneuer | April 27, 2021
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SEC Unveils Rule on Oversight of Chinese Issuers
Risk & Compliance

SEC Unveils Rule on Oversight of Chinese Issuers

The regulator indicated how it will implement a law aimed at delisting Chinese companies that do not meet U.S. auditing standards.
By Matthew Heller | March 24, 2021
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Chamber Urges SEC Caution on Climate Disclosure
Risk & Compliance

Chamber Urges SEC Caution on Climate Disclosure

Stepping up enforcement efforts through the new climate and ESG task force should not take precedence over rulemaking, the Chamber says.
By Matthew Heller | March 16, 2021
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AT&T Charged With Improper Calls to Analysts
Risk & Compliance

AT&T Charged With Improper Calls to Analysts

The SEC says three IR executives selectively disclosed market-moving information to analysts to avert a third straight quarterly earnings miss.
By Matthew Heller | March 8, 2021
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New SEC Task Force to Police Climate Disclosure
Risk & Compliance

New SEC Task Force to Police Climate Disclosure

“Climate risks and sustainability are critical issues for the investing public and our capital markets,” Acting Chair Allison Herren Lee says.
By Matthew Heller | March 5, 2021
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SEC Urges Heightened Disclosure During Volatility
Risk & Compliance

SEC Urges Heightened Disclosure During Volatility

Companies should address “the effects of a potential ‘short squeeze’ due to a sudden increase in demand for your stock.”
By Matthew Heller | February 9, 2021
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Clover Health Shares Rally After Short-Seller’s Report
Disclosure

Clover Health Shares Rally After Short-Seller’s Report

Hindenburg Research faulted the insurer for not disclosing it was under investigation by the U.S. Department of Justice.
By Matthew Heller | February 8, 2021
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Former WageWorks CFO, CEO Settle Accounting Case
Risk & Compliance

Former WageWorks CFO, CEO Settle Accounting Case

Ex-CEO Joseph Jackson and ex-CFO Colm Callan allegedly made false statements that resulted in the improper recognition of $3.6 million in revenue.
By Matthew Heller | February 3, 2021
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