Searching Content indexed under Accounting and Audit by Mayer Brown ordered by Published Date Descending.
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Bipartisan Legislation To Strengthen Disclosure Requirements For Foreign Companies Listed On U.S. Exchanges
Recently, a bipartisan bill was introduced in Congress that would require that U.S. listed foreign companies provide U.S. regulators access to accounting records tied to audit reports.
United States
12 Jul 2019
PCAOB Staff Guidance On Critical Audit Matters
In previous blog posts, we have discussed PCAOB Staff Guidance on the basics of critical audit matters (CAMs)
United States
25 Jun 2019
PCAOB Releases Preview Of 2018 Audit Inspection Findings
In May, the Public Company Accounting Oversight Board ("PCAOB") posted a preview of its staff's observations made in relation to audits conducted in 2018.
United States
29 May 2019
On Point. - Understanding The Requirements Related To The Use Of Non GAAP Financial Measures
It is no secret that the use of non-GAAP financial measures, which are financial measures that are neither calculated nor presented in accordance with U.S. generally accepted accounting principles
United States
8 May 2019
PCAOB Staff Guidance On Critical Audit Matters
The PCAOB recently published Staff guidance that sets out the Staff's views relating to implementing the critical audit matters requirement.
United States
15 Apr 2019
Key PCAOB Areas Of Focus
The PCAOB recently released its 2019 Staff Inspections Outlook for Audit Committees.
United States
12 Apr 2019
Mitigating The Impact Of A Material Weakness On The Election Of Directors
Where companies have disclosed repeated or ongoing material weaknesses in internal controls over financial reporting, or where a company's first material weakness requires a restatement
United States
10 Apr 2019
New York Subjects State Licensees To Whistleblower Protections
Add the New York Department of Financial Services (the "DFS" or "Department") to the veritable orchestra of governmental entities and regulatory authorities that have issued requirements
United States
20 Feb 2019
Rise In Worksite Immigration Enforcement Actions Magnifies Need For Employers To Focus On Preparedness And Compliance
The Trump administration has made immigration enforcement an important priority of the federal government.
United States
12 Feb 2019
SEC Is Serious About "Equal Prominence" Rule In Presentation Of Non-GAAP Financial Measures In Earnings Releases
The US Securities and Exchange Commission (SEC) recently gave a strong reminder of the importance of providing equal ...
United States
14 Jan 2019
The ANC Defines The Accounting Framework For Tokens Issued Under An ICO
The French Accounting Standards Authority (Autorité des Normes Comptables - ANC) – relevant authority enacting French accounting rules – has amended the ANC regulation No. 2014-03
United States
9 Jan 2019
Bill Requires Certain Issuers To Disclose To The SEC Information Regarding Foreign Jurisdictions That Prevent Or Impair PCAOB Audit Inspections
On December 10, 2018, Representative K. Michael Conway introduced H.R. 7234, a new bill entitled "Holding Foreign Companies Accountable Act
United States
28 Dec 2018
Request For Comment On Earnings Releases And Quarterly Reports
As we previously posted, the Securities and Exchange Commission had announced that at tomorrow's open meeting the Commission would, among other things, consider a request for comment regarding earnings releases and the frequency of periodic filings.
United States
27 Dec 2018
Lessons Learned From CAM Dry Runs
In 2017, the Public Company Accounting Oversight Board ("PCAOB") adopted a new standard for auditor's reports that requires a description ...
United States
20 Dec 2018
Financial Reporting And Related Guidance From AICPA Conference
Representatives from the Office of Chief Accountant discussed new accounting standards.
United States
18 Dec 2018
Integrity Of Financial Reporting And Foreign Issuers; China-Based Issuers
On Friday, the Chair of the Securities and Exchange Commission Jay Clayton, the Commission's Chief Accountant Wes Bricker ...
13 Dec 2018
Trends In US IPO Registration Statements
A recent E&Y report notes strong IPO activity in the first nine months of 2018, with 166 completed IPOs, which raised $44.4 billion.
United States
22 Nov 2018
From Non-GAAP Measures to KPIs…
In a recent speech, Commissioner Kara Stein addressed a number of disclosure related concerns, including cyber disclosures and ESG disclosures.
United States
30 Oct 2018
2019 Proxy And Annual Reporting Season: Let The Preparations Begin
It is already that time of year when public companies should be thinking about the 2019 proxy and annual reporting season
United States
19 Sep 2018
Section 404(b) Auditor Attestation—What Are The Real Costs?
Recently, in connection with the Securities and Exchange Commission's consideration of proposed amendments to the definition of "smaller reporting company," ...
United States
22 Aug 2018
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