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KPMG Board Leadership Center (BLC)

Audit Committee Financial Reporting and Controls Strengthening the CFO–Audit Committee Relationship

KPMG Board Leadership Center (BLC) on

In our discussions with audit committee members and CFOs about the keys to maintaining a strong working relationship, including what they need and can learn from each other to be most effective in their roles, the KPMG Board...more

KPMG Board Leadership Center (BLC)

On the 2025 audit committee agenda

KPMG Board Leadership Center (BLC) on

Drawing on insights from our interactions with audit committees and business leaders, the KPMG Board Leadership Center highlights nine issues for the audit committee to consider for the year ahead....more

BCLP

Is It Time to Take a Fresh Look at Disclosure Controls and Procedures for CEO/CFO Certifications?

BCLP on

In New England Carpenters Guaranteed Annuity and Pension Funds v. DeCarlo (Aug. 2023), the Second Circuit held, among other things, that CEO/CFO certifications mandated by SOX Section 302 constitute non-actionable statements...more

BCLP

Keep Track of Perquisites and Related Person Transactions: Recent Sec Enforcement Actions

BCLP on

Over the past few years, the SEC has renewed its focus on public company failures to disclose perquisites  and related person transactions. As discussed under “Deeper Dive” below, most of the cases involve companies that...more

Cadwalader, Wickersham & Taft LLP

The Government is Launching a Consultation on Reforming the UK’s Audit and Corporate Governance Regime

Cadwalader, Wickersham & Taft LLP on

On 18 March 2021, the Department for Business, Energy & Industrial Strategy launched a consultation on its proposals for wide-ranging reforms to modernise the UK’s audit and corporate governance regime. The reforms proposed...more

Dorsey & Whitney LLP

SPAC Talk: Important Considerations for Private Companies Evaluating a SPAC Going-Public Transaction

Dorsey & Whitney LLP on

One of the hottest going-public trends in 2020 and 2021 has been the rise of SPACs - Special Purpose Acquisition Companies - as a vehicle for private companies to go public. SPACs are shell companies that are formed, funded...more

WilmerHale

Reflections on the End of a Turbulent Year and Selected Considerations for 2021

WilmerHale on

With 2021 now upon us, companies, auditors and audit committees are gearing up for another annual reporting season, coming off of one of the more turbulent years in recent history, which included a significant number of...more

WilmerHale

Regulators Address the 2019 Baruch College Financial Reporting Conference

WilmerHale on

Always a fertile source of regulatory perspective, this year’s Baruch College Financial Reporting Conference featured a future-oriented theme in remarks by Chief Accountant of the Securities and Exchange Commission Wesley...more

WilmerHale

KPMG Issues 2017 Global Audit Committee Pulse Survey

WilmerHale on

Recently, KPMG released its 2017 Global Audit Committee Pulse Survey, which reports on audit committee activities based on survey responses from 800 audit committee members across 42 countries. Asking, "Is Everything Under...more

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