Rani Doyle

Rani Doyle

Morgan Lewis

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SEC Will No Longer Require an Acquired Entity to Use “Pushdown” Accounting upon a Change in Control

On November 18, the SEC’s Division of Corporation Finance and the Office of the Chief Accountant (the Staff) rescinded Topic 5.J. of the Staff Accounting Bulletin Series. Topic 5.J. required an SEC registrant that became...more

12/1/2014 - Financial Accounting Financial Statements SEC Subsidiaries

Disclosure Effectiveness: ABA Business Law Section Committees Suggest Financial Reporting Revisions

In response to the SEC’s request for input on how to improve the effectiveness of public company disclosure, the American Bar Association’s (ABA’s) Business Law Section’s Federal Regulation of Securities and Law and...more

11/20/2014 - American Bar Association Disclosure Requirements Financial Reporting Publicly-Traded Companies Regulation S-X SEC

SEC Targets Corporate Insiders for Failing to Promptly Disclose Stock Transactions

The Commission has announced an unprecedented enforcement initiative against officers, directors, and major stockholders for violating beneficial ownership reporting requirements and against public companies for their roles...more

9/19/2014 - Beneficial Owner Corporate Officers Directors Disclosure Requirements Publicly-Traded Companies Reporting Requirements SEC Securities Exchange Act Shareholders Strategic Enforcement Plan

Recent SEC Enforcement Action on Internal Control Despite No Other Alleged Violations

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

8/6/2014 - COSO Enforcement Actions FCPA Form 10-K ICFR Internal Controls SEC Securities Exchange Act

Public Company Boards and Management will be Affected by PCAOB’s New and Amended Auditing Standards Regarding Related Party...

The PCAOB’s new and amended auditing standards, adopted on June 10 and subject to SEC approval, require that auditors, among other things, discuss related party transactions and executive officers’ financial arrangements with...more

6/17/2014 - Audits Compliance Enforcement Officers PCAOB SEC

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