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Ideas & Insights


Financial Reporting Insights

PCAOB adopts auditor reporting standard

A new standard requires auditors to provide additional information in their reports on audits of financial statements.

Financial Reporting Insights

Proposed amendments to disclosure requirements

A recent SEC Release proposes amendments to certain disclosure requirements that may have become redundant, overlapping, outdated or superseded.

Financial Reporting Insights

SEC adopts crowdfunding rules

The SEC recently adopted <i>Regulation Crowdfunding</i> to prescribe rules governing the offer and sale of securities in crowdfunding transactions.

Financial Reporting Insights

SEC approves auditor reporting standard

On October 23, the SEC approved the Public Company Accounting Oversight Board’s new auditor reporting standard.

Financial Reporting Insights

SEC guidance on pay ratio disclosure

The SEC has provided guidance to assist registrants in preparing their disclosures pursuant to Regulation S-K Item 402(u).

Financial Reporting Insights

SEC expands the Regulation A exemption

The SEC has adopted rules exempting from the registration requirements offerings of up to $50 million of securities within a 12-month period.