Searching Content indexed under Accounting and Audit by Cooley LLP ordered by Published Date Descending.
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Mylan Settles SEC Charges For Disclosure And Accounting Failures Arising Out Of DOJ Investigation
At the end of September, the SEC announced that it had filed a complaint in federal court charging pharma Mylan N.V. with failing to timely disclose in its financial statements the "reasonably possible" material losses ...
United States
16 Oct 2019
How Have Companies Adapted To CAMs?
Among the issues considered were the impact of "dry runs," changes to company disclosures and changes in controls.
United States
10 Oct 2019
SEC Charges PwC With Independence Violations
Last week, the SEC announced settled charges against PwC and one of its audit partners for violations of the auditor independence rules.
United States
3 Oct 2019
LIBOR Phase-Out: FASB To The Rescue (Sort Of)
You may recall that, for a while now, the SEC has been actively warning about risks associated with the LIBOR phase-out, which is expected to occur in 2021.
United States
23 Sep 2019
SEC's OCA Updates Auditor Independence FAQs
The SEC's Office of Chief Accountant has updated its FAQs regarding auditor independence. The new and revised questions relate to the general standard for independence
United States
19 Sep 2019
Borrower Defense To Repayment Rule 3.0
After announcing plans for a new rule last summer, the Department of Education has, unofficially, issued its long awaited new update to the borrower defense to repayment rule
United States
18 Sep 2019
EY Discusses Voluntary Audit Committee Disclosures
By now, we all know that, sooner or later, audit reports for most public companies will be required to disclose critical audit matter.
United States
12 Sep 2019
Deloitte Looks At First Round Of Cams
AS 3101, the new auditing standard for the auditor's report that requires disclosure of critical audit matters, is effective for audits of large accelerated filers for fiscal years ending
United States
6 Sep 2019
Two SEC Commissioners: Is The Reg S-K Modernization Proposal Too Principles-Based? And Why No Climate Change Disclosure?
Yesterday, Commissioners Robert Jackson and Allison Lee published a joint statement to encourage public comment about two aspects of the proposal to modernize Reg S-K (see this PubCo post), released on August 8, about...
United States
30 Aug 2019
What Happened At The Meeting Of The SEC's Small Business Capital Formation Committee?
At yesterday's meeting of the SEC's Small Business Capital Formation Committee, the Committee discussed three topics: the SEC's Harmonization Concept Release
United States
19 Aug 2019
Secret Sauce, Sausages And Cookie Jars…
And the company's executives hyped the company's consistency.
United States
9 Aug 2019
What Happened At The Corp Fin Roundtable On Short-Termism?
Corp Fin has recently focused on the issue of corporate reporting and short-termism.
United States
24 Jul 2019
FASB Tentatively Decides On New Staggered Approach To Effective Dates For Major Standards
Sufficient information technology and expertise in developing and implementing new IT systems or system changes
United States
23 Jul 2019
SEC Staff Encourages Attention To LIBOR Transition
You may recall that, at the end of last year, SEC Chair Jay Clayton and Corp Fin Chief Accountant Kyle Moffatt were warning at various conferences about some of the risks the SEC was monitoring, among them the LIBOR phase-out, ...
United States
18 Jul 2019
PCAOB Offers Help For Audit Committees About CAMs
At the same time, the PCAOB also issued a new resource about CAMs for investors.
United States
17 Jul 2019
Tips On CAMs At PLI panel
On the PLI panel, the new PCAOB auditing chief focused on the language of the new auditing standard.
United States
5 Jul 2019
FASB To Consider Delaying Required Adoption Dates Of New Standards For Some Companies
The possibility of staggering effective dates is expected to be considered by FASB in July.
United States
3 Jul 2019
Use Of Non-GAAP Financial Metrics Increases In Executive Comp—Will The SEC Increase Its Scrutiny?
As noted above, the SEC has increasingly called out some tailored accounting measures as potentially misleading.
United States
24 Jun 2019
SEC Modifies Auditor Independence Rule Regarding Lending Relationships With Audit Clients
The SEC has adopted final amendments to the auditor independence rules relating to lending relationships between the auditor and an audit client or certain shareholders of the audit client.
United States
24 Jun 2019
PCAOB Staff Provides Guidance On Audit Committee Communications In Wake Of Independence Violations
Under PCAOB Rule 3520, the auditor "must be independent of the firm's audit client throughout the audit and professional engagement period," which includes satisfying the independence criteria of the SEC and the PCAOB.
United States
13 Jun 2019
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