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A Principles-Based Model for Modern Governance: COSO and NACD’s Proposed Corporate Governance Framework

In May 2025, the Committee of Sponsoring Organizations of the Treadway Commission (COSO), in collaboration with the National Association of Corporate Directors (NACD), released a public exposure draft of a new,...more

Updating Form 10-K for Fiscal Year 2024 and Other Reporting Reminders

With calendar year 2024 completed, US public companies with a December 31 fiscal year-end will be working to prepare their annual reports on Form 10-K for filing with the US Securities and Exchange Commission (SEC). Companies...more

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