Tax & Accounting Blog
Tax & Accounting Blog
The SEC has issued the following guidance for consideration of COVID-19 (Coronavirus): CF Disclosure Guidance Topic 9: Coronavirus (COVID-19); Staff Statement Regarding Rule 302(b) of…
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The SEC has announced additional relief in consideration of COVID-19 (Coronavirus) for registered agents, certain other persons, and registered investment companies. Conditional Regulatory Relief for…
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The SEC adopted amendments to the “accelerated filer” and “large accelerated filer” definitions. The SEC indicated that the amendments will “more appropriately tailor the types…
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The SEC proposed for public comment amendments to modernize, simplify, and enhance certain financial disclosure requirements in Regulation S-K. If adopted as proposed, the amendments…
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The SEC proposed amendments to modernize the description of business (Item 101), legal proceedings (Item 103), and risk factor disclosures (Item 105) that registrants are…
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Allison Herren Lee was sworn into office on July 8, 2019 as an SEC Commissioner. Lee was nominated to the SEC by President Donald J.…
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The SEC has adopted a final rule, Auditor Independence With Respect to Certain Loans or Debtor-Creditor Relationships. This rule includes amendments to the SEC’s auditor…
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The Public Company Accounting Oversight Board (PCAOB) has published a new staff guidance document, Rule 3526(b) Communications with Audit Committees Concerning Independence. In addition, the…
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SEC Commissioner Hester M. Peirce recently discussed SEC rulemaking and its current agenda. As part of her remarks, Peirce discussed the SEC’s recent proposal to…
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SEC Proposal to Re-invent Quarterly Reporting The SEC issued a Concept Release in December 2018 focused on interim reporting by US companies (the “Concept Release”.) Concept…
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