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Business Development Companies PCAOB

Morrison & Foerster LLP - JOBS Act

PCAOB Adopts New Standard for Auditor’s Reports

On June 1, 2017, the Public Company Accounting Oversight Board (PCAOB) adopted a new standard for auditor’s reports that requires a description of “critical audit matters,” for purposes of providing investors with information...more

Ballard Spahr LLP

Investment Management Update

Ballard Spahr LLP on

In This Issue: - SEC Announces First-of-Its-Kind Whistleblower Award To an Audit and Compliance Professional - SEC Issues No-Action Letter To Allow for Amendment of a Sub-Advisory Agreement without Shareholder...more

Proskauer Rose LLP

SEC Issues Guidance to BDCs Regarding Consolidated Financials

Proskauer Rose LLP on

On October 31, 2014, the Securities and Exchange Commission, through the Chief Accountant's Office of its Investment Management Division, issued a Guidance Update regarding whether wholly owned subsidiaries should be...more

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