Ideas & Insights

The SEC recently provided a cross-Divisional update regarding its targeted regulatory relief related to the COVID-19 pandemic.

The SEC Chief Accountant recently addressed the continued importance of high-quality financial reporting in light of COVID-19.

The PCAOB recently published information for auditors and audit committees regarding audits involving cryptoassets.

The SEC recently issued a final rule that amends the financial disclosure requirements for acquired and disposed businesses.

A CAQ resource discusses key questions for auditors and audit committees related to the impact of COVID-19 on financial reporting.

The CARES Act provides optional temporary current expected credit losses relief for certain insured depository institutions.

Due to the effects of the coronavirus, the SEC has extended its regulatory relief with respect to certain federal securities laws.

The California Consumer Privacy Act is changing the way businesses collect, process and retain information on customers.

Recent amendments exclude from the accelerated and large accelerated filer definitions certain smaller reporting companies.

A recent SEC proposed rule is intended to address difficulties and confusion in applying the exempt offering framework.

Improving common challenges to digital strategy can better position your company to embrace and take advantage of new technology.

The SEC recently simplified certain Regulation S-X financial disclosure requirements applicable to registered debt offerings.

The SEC and the PCAOB recently issued guidance regarding financial reporting considerations related to the coronavirus.

The White House has proposed to consolidate the functions and responsibilities of the PCAOB into the SEC beginning in 2022.

This webcast will offer an executive briefing addressing key financial, regulatory and governance issues for 2020.

The SEC recently proposed amendments to certain Regulation S-K disclosure requirements, including those related to MD&A.

Trends and changes you need to be aware of in the SOX 404 landscape. Get ahead of the shifting expectations for 2020.

For audit committees, when considering blockchain technology, it's important to develop a strategy with executive leadership.

Recently RSM and NACD held a board round table with Chief Economist Joe Brusuelas to discuss the effects of tax and trade policies.

The SEC recently proposed amendments to update certain aspects of its auditor independence framework in Rule 2-01.

Certain financial reporting issues were discussed during a recent SEC Regulations Committee meeting with SEC staff members.

The ASB recently issued Statement on Standards for Attestation Engagements 19, Agreed-Upon Procedures Engagements.

The SEC has proposed amendments to the definitions of “accredited investor” and “qualified institutional buyer.”

Learn how boards can best understand blockchain, how to utilize in their organizations, and what types of efficiencies it can provide.

Blockchain is changing the rules of the game. Companies and their boards need to learn those rules and make them work to their advantage.

SAB No. 119 includes SEC staff interpretations regarding policies and procedures for developing CECL models and related matters.

Should board members speak directly to investors on behalf of the company, at investor meetings, or not at all?

A recent publication by the CAQ and Audit Analytics gauges how audit committees approach communication of oversight activities.

Blockchain technology is still in its nascent stages but it holds tremendous opportunities, particularly for the way companies are audited.

With cybersecurity posing threats to businesses, boards must work with management to gain insight into risks and appropriate protections.

Our Effective Date Reminder lists pronouncements issued as of Nov. 1, 2019, which became effective on or after Jan. 1, 2019.

A recent SEC Final Rule enables all issuers to engage in “test-the-waters” communications with certain institutional investors.

The SEC recently issued a proposed rule to update required statistical disclosures for bank and savings and loans registrants.

The key to creating a diverse board is to think broadly. Consider strengths, competencies, industry experiences, and risk appetite as well.

The SEC recently issued a proposed rule, which, if finalized, would revise Regulation S-K Items 101, 103 and 105.

The FASB recently issued an Accounting Standards Update that amends various Accounting Standards Codification SEC paragraphs.

When it comes to managing the risk of new technologies and cybersecurity, boards have a number of new issues to consider.

The PCAOB recently released insights for audit committees regarding the auditor’s communication of critical audit matters.

The FASB has added a project to its agenda to address accounting changes necessitated by reference rate reform.

The SEC clarified guidance regarding waiver requests for financial statements of entities other than the registrant in a filing.

The SEC recently issued a clarification to the single issuer exemption for broker-dealers, which is effective August 13, 2019.

The SEC amended its independence rules regarding when the auditor has a lending relationship with certain client shareholders.

Join the NACD and RSM to understand how your board and organization can benefit from changing technology like the power of cloud computing.

Recent PCAOB guidance focuses on questions that may arise when the auditor is communicating critical audit matters under AS 3101.

The Center for Audit Quality has released an updated tool to assist audit committees in the assessment of the external auditor.

The PCAOB staff recently provided guidance regarding how auditors are to comply with certain provisions of Rule 3526.

The CAQ has updated its guide that provides a high-level overview of internal control over financial reporting.

A recent CAQ publication provides an understanding of emerging technologies and the risks they present to financial reporting.

The CAQ recently published an audit committee tool that provides an overview of the new credit losses standard.

The board can foster a leadership team that is ready for strategic shifts that drive stakeholder value and may be fundamental to survival.

The SEC has proposed amendments to the financial disclosure requirements for businesses acquired and for business dispositions.

Board members are crucial in evaluating business objectives and executive suite initiatives. Is your board equipped for change management?

The SEC recently issued amendments to modernize and simplify some of the disclosure requirements in Regulation S-K.

After new SEC guidance, companies should evaluate cybersecurity risk and prevention processes to avoid potential enforcement actions.

Employing the proper internal controls can limit the financial and reputational damage that a company exposed to a cyberattack may face.

We believe auditors will engage with management and the audit committee throughout the process of determining and communicating CAMs.

The SEC recently modified the deadlines for registered investment companies filing non-public monthly reports on Form N-PORT.

A recent SEC proposal would enable issuers to engage in “test-the-waters” communications with certain institutional investors.

In a recent CAQ video, audit committee chairs share their views on the significance of critical audit matters.

The SEC has settled charges against four companies for failing to maintain ICFR for seven to ten consecutive annual periods.

Identifying characteristics of an effective board of directors helps highlight what would be missing upon the resignation of a director.

Workforce dynamics and recruitment strategies are changing. What role can the board play in talent retention best practices?

The PCAOB recently issued amendments related to its requirements for the auditor’s use of the work of specialists.

The SEC is seeking public input regarding its requirements for earnings releases and quarterly reports by reporting companies.

The SEC recently made the Regulation A exemption from registration available to Exchange Act reporting companies.

A tight labor market is creating unique workforce issues for U.S. businesses. Boards can play a role in meeting these challenges.

A recent CAQ publication shares observations from dry runs performed with respect to the communication of critical audit matters.

The SEC recently updated its frequently asked questions concerning the broker-dealer financial reporting rule.

Our white paper answers questions about the process for determining and disclosing critical audit matters in the auditor's report.

Board oversight must expand beyond company boundaries to consider procedures the of professional service firms with access to data.

The SEC cautions that public companies should consider cyber threats when devising and maintaining internal accounting controls.

While the middle-market has seen skyrocketing data breach rates, it’s important for companies to insist on strict security measures.

While talent management is multi-faceted, there's often significant factors affecting employee loyalty that may have strategic implications.

Boards should not only focus on complying with regulations, but also consider the perceptions of the investment community.

Investors and directors can sometimes separated, but a bridge can always be built through thoughtful and deliberate communication.

Through strong governance, boards can help companies create lasting and successful workplace diversity strategies.

Boards should prepare for a range of options as it relates to tax reform to be prepared to take action, regardless of what changes come.

While a labor shortage presents challenges for companies it can also test the resilience of management and governance leaders.

Our views on the implications of a Trump presidency for economic growth, taxes and infrastructure, interest rates and trade.

The SEC is turning its attention to the real estate sector, looking at the reporting of investment-level and fund-level fees and expenses.

International investing is both an art and a science. Tailor your strategy to fit the region and the unique needs of your company.

Engage shareholders on a regular basis to gain perspective and input that may be valuable to your organization.

View recording of Feb.2016 webcast. Takes a look at the changing dynamic between the audit committee and their governance responsibilities

Stay current on the latest IFRS news and resources

SEC auditor independence considerations for private equity funds with a registered investment adviser or an initial public offering.

This guide will help your stakeholders determine if an IPO is the right path for your company by addressing some basic questions.

This financial reporting resource center contains articles and related insights on other SEC regulatory matters.

The financial reporting resource center - SEC financial reporting, provides insightful knowledge on SEC financial reporting matters.

Resources for public companies on the SEC’s conflict minerals rule.

These resources provide insightful knowledge related to matters affecting public companies and companies planning to go public.

Overview of the SEC’s conflict minerals rule, with a summary of the rule’s reporting and audit requirements.

Responses to questions on the SEC’s conflict minerals rule.