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DLA Piper

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

DLA Piper on

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

Maynard Nexsen

COSO and NACD Publish a Proposed Corporate Governance Framework

Maynard Nexsen on

On May 27, 2025, the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”), in collaboration with the National Association of Corporate Directors (“NACD”), released and is inviting public comment on an...more

Baker Donelson

New COSO Internal Control – Integrated Framework Implementation Date Approaches

Baker Donelson on

The framework used by many public companies to measure internal controls over financial reporting is sunsetting. As of December 15, 2014, the Internal Control – Integrated Framework originally published by the Committee of...more

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