The SEC has brought its first enforcement action against a public company relating to disclosure of the financial effect of the pandemic. The Cheesecake Factory Incorporated, without admitting or denying the SEC’s findings,...more
12/9/2020
/ Coronavirus/COVID-19 ,
Disclosure Requirements ,
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Financial Statements ,
Form 8-K ,
Infectious Diseases ,
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Publicly-Traded Companies ,
Securities and Exchange Commission (SEC) ,
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Securities Violations
The Public Company Accounting Oversight Board (PCAOB) recently released an interim analysis report on the initial impact of critical audit matter (CAM) requirements (Auditing Standard No. 3101). Generally, CAM requirements...more