News & Analysis as of

Publicly-Traded Companies Audit Committee Financial Statements

WilmerHale

Selected Reminders for Companies Ahead of First Quarter Reporting

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Global events over the past quarter have had and continue to have a variety of disparate impacts on public companies. Below are some selected disclosure reminders to keep in mind for the upcoming quarterly reporting season,...more

WilmerHale

SEC OCA Waves Big Red Flag About “Little R” Restatements

WilmerHale on

SEC Acting Chief Accountant Paul Munter released a statement last week, Assessing Materiality: Focusing on the Reasonable Investor When Evaluating Errors (the “Statement”), that is sure to become required reading for any...more

Ballard Spahr LLP

GC Insights: SEC Office of Chief Accountant Issues Statement Reminding Management, Auditors, and Audit Committees of Continued...

Ballard Spahr LLP on

The Securities and Exchange Commission (SEC) issued a Statement of the Chief Accountant of the SEC, Sagar Teotia, outlining activities and concerns of the Office of the Chief Accountant (OCA) in responding to the impacts of...more

Smith Anderson

PCAOB Provides Guidance on Critical Audit Matters

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On July 11, 2019, the Public Company Accounting Oversight Board (PCAOB) issued two companion pieces providing “insights” into the PCAOB’s requirements for the presentation of critical audit matters (CAMs) in the auditor’s...more

Jones Day

Vade-Mecum from A to Z - Companies whose shares are listed on Euronext Brussels - 2019 Edition

Jones Day on

A company listed on a stock exchange market is subject to various specific requirements which go beyond information obligations. Compliance with such stock exchange matters is a complex and demanding task, entailing a series...more

Mayer Brown Free Writings + Perspectives

Key PCAOB Areas of Focus

The PCAOB recently released its 2019 Staff Inspections Outlook for Audit Committees. During its 2019 inspections, the PCAOB has said that its inspections will focus on among other things...more

Stinson LLP

The PCAOB Wants to Talk to the Audit Committee Chair—Now What?

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The Public Company Accounting Oversight Board (PCAOB) recently noted that it will provide an opportunity for audit committee chairs of certain companies whose audits are subject to inspection to “engage in a dialogue with the...more

Stinson - Corporate & Securities Law Blog

The PCAOB Wants to Talk to the Audit Committee Chair – Now What?

The PCAOB recently noted that during 2019 it will provide an opportunity for audit committee chairs of certain companies whose audits are subject to inspection to “engage in a dialogue with the inspections staff.” ...more

WilmerHale

CAQ Provides Guidance for Audit Committees About Audit Participant Reporting

WilmerHale on

In December 2015, the Public Company Accounting Oversight Board (PCAOB) adopted a rule requiring audit firms to file information on Form AP for each public company audit report. The disclosures include the name of the...more

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