The Public Company Accounting Oversight Board (PCAOB) announced on August 26, 2022, that it has signed a Statement of Protocol (SOP) Agreement with the China Securities Regulatory Commission (CSRC) and China’s Ministry of...more
9/9/2022
/ Accounting ,
Accounting Standards ,
Auditors ,
China ,
China Securities Regulatory Commission (CSRC) ,
Government Investigations ,
Hong Kong ,
Inspections ,
Internal Audit Functions ,
PCAOB ,
Public Accounting Oversight Board ,
Publicly-Traded Companies
On November 4, 2021, the U.S. Securities and Exchange Commission (SEC) approved the Public Company Accounting Oversight Board's (PCAOB) Rule 6100, Board Determinations Under the Holding Foreign Companies Accountable Act (Rule...more
12/7/2021
/ Auditors ,
Audits ,
Broker-Dealer ,
Corporate Issuers ,
Disclosure Requirements ,
Final Rules ,
Foreign Corporations ,
Holding Companies ,
Investment Adviser ,
New Rules ,
PCAOB ,
Sarbanes-Oxley ,
Securities and Exchange Commission (SEC) ,
Trading Policies
The interim final amendments (IFR) adopted by the U.S. Securities and Exchange Commission (SEC) to Forms 10-K, 20-F, 40-F and N-CSR to implement the submission and disclosure requirements of the Holding Foreign Companies...more
The Holding Foreign Companies Accountable Act (Act), which was signed into law by President Trump on December 18, 2020, amends the Sarbanes-Oxley Act of 2002 (Sarbanes-Oxley) and requires the Securities and Exchange...more
12/30/2020
/ Amended Legislation ,
Audits ,
China ,
Corporate Governance ,
Foreign Corporations ,
Government Entities ,
New Legislation ,
PCAOB ,
Publicly-Traded Companies ,
Sarbanes-Oxley ,
Securities and Exchange Commission (SEC) ,
Securities Exchange Act