Section 72001 of the FAST Act and the SEC’s interim final rule.
In a December 2015 LawFlash, we addressed several provisions of the Fixing America’s Surface Transportation Act (“FAST Act”) that relate to the federal...more
OVERVIEW -
On July 1, 2015, the US Securities and Exchange Commission (SEC) issued a concept release relating to its audit committee reporting requirements. This release references two Public Company Accounting Oversight...more
8/4/2015
/ Audit Committee ,
Audit Policies ,
Auditors ,
Board of Directors ,
Comment Period ,
Disclosure Requirements ,
Emerging Growth Companies ,
Financial Statements ,
Form 10-K ,
Investors ,
PCAOB ,
Prospectus ,
Proxy Statements ,
Reporting Requirements ,
Securities and Exchange Commission (SEC) ,
Shareholders
A recent SEC-settled administrative action is another reminder of the SEC’s focus on internal control over financial reporting (ICFR). Although prior SEC ICFR charges have been accompanied with allegations of false financial...more