Q&A: SEC’s Proposed Quarterly Reporting Rule — Compliance Costs vs. Investor Protection
What do capital markets and SEC reporting experts believe a potential reporting cadence change will catalyze, and will it “Make ...
Tag: Financial Reporting
Cyber Leaders Wary of Giving Agentic AI Too Much Authority
Plus: Most finance leaders need to see AI ROI; large majority of companies see rising supply chain risk
When AI Writes the Number, Who Has a Reasonable Basis to Certify It?
Treating AI governance as an IT deliverable leaves an officer standing at the end of a chain that doesn't reach ...
Making It Easier to Go Public Isn’t the Same as Making It Easier to Be Public
Investors won’t ignore a company’s lack of quarterly reporting and the controls that come along with it
Management’s Annual Report on ICFR
Many public companies are in the process of preparing their annual 10-K reports for the SEC, and for these firms, ...
What Does Lease Accounting Have to Do With ESG?
Real estate-related assets account for about 40% of global CO2 emissions, which means companies cannot get a handle on their ...
ASC 606 & IFRS 15 Standards Aren’t New. Why Are So Many Firms Still Falling Short?
Auditors and government agencies have given a wide latitude when it comes to enforcement of ASC 606 and IFRS 15 ...
Will Proposed SEC Cybersecurity Disclosure Rules Enhance Defenses or Hamper Responses? There’s Still Time to Assess and Comment.
Proposed rules relating to incident reporting aim to improve cybersecurity in public companies, but FTI Consulting’s Jordan Rae Kelly suggests ...
Enron’s Contribution to the Vitality of Corporate Compliance
Enron shares hit $90.75 on August 23, 2001. By December 2, they had corrected to $0.26 and the business had ...
FCPA Investigations Without Breaking the Bank
Costs can balloon quickly in FCPA investigations, however, these investigations don’t have to spin out of fiscal control. Corporate counsel can and should get to the root of alleged ...
ASIC’s Breach Reporting Update: A Perfect Storm of Confusing Ambiguities and Increased Reporting
Announced in April, the Australian financial regulator's CP 340 goes into effect in October. ASIC's breach reporting update is going ...
How to Avoid Global Accounting Compliance Time Bombs When Expanding Internationally
When managing global operations, companies must prepare two different accounting books for each country: one for internal reporting and one ...
