Day 5 of One Month to Better Investigations and Reporting-the Board’s Investigation Protocol
This snapshot summarises the key developments and issues which have arisen over the last 12 months and which UK-incorporated listed companies should have on their radar when preparing their annual report to be published in...more
In its annual message for audit committee members, the KPMG Board Leadership Center shares insights on eight key issues shaping audit committee agendas in 2026. Download PDF Share As the pace of change and complexity in...more
Here’s the basics – and some nuances – of what you need to know about audit committee disclosure under Item 407(d) of Regulation S-K: 1. Audit committee charter: Yes, you need one....more
Public company boards are operating in a tougher environment. Regulators expect more, investors are better organized, and activists have better tools. The old practice of checking an “independent” box once a year and...more
Our US-based private company clients – particularly later-stage companies – often ask us for guidance on board committees. This article explains what board committees are, key factors in determining whether a private company...more
Key challenges, concerns, and priorities impacting audit committee agendas. To gain a better understanding of the key challenges, concerns, and priorities impacting audit committee agendas, the KPMG Board Leadership Center...more
In today’s market, an initial public offering (IPO) can be an attractive liquidity option – but you have to be ready to price when the moment is right. While the business and management story, financial reporting and...more
Despite the future of the Public Company Accounting Oversight Board coming under threat, the PCAOB continues to release guidance, implement rules, conduct inspections and pursue enforcement actions....more
ACI's Global Anti-Corruption, Ethics & Compliance – New York is your best opportunity to hear how companies are addressing the status of DOJ and SEC priorities, effective compliance and risk strategies, strengthening...more
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
In our discussions with audit committee members and CFOs about the keys to maintaining a strong working relationship, including what they need and can learn from each other to be most effective in their roles, the KPMG Board...more
Drawing on insights from our interactions with audit committees and business leaders, the KPMG Board Leadership Center highlights nine issues for the audit committee to consider for the year ahead....more
Join us for the first KPMG Board Leadership Center (BLC) quarterly webcast of 2025 as our KPMG BLC team discusses the critical challenges and priorities driving board and committee agendas in the year ahead....more
Welcome to the latest edition of Fenwick’s Securities Law Update....more
Of course, it’s not just the SEC that will feel the impact of a new administration. Even quasi-regulators like the PCAOB are impacted. Hence, the PCAOB’s recent decision to put its pending rulemaking that would broaden the...more
On September 16, 2024, the United States Securities and Exchange Commission (“SEC” or the “Commission”) brought charges against Kubient, Inc.’s (“Kubient”) former chairman and chief executive officer (“CEO”) for allegedly...more
On September 16, 2024, the Securities and Exchange Commission (SEC) filed civil charges against former CEO Paul D. Roberts, former Chief Financial Officer Joshua A. Weiss, and former Audit Committee Chair Grainne M. Coen of...more
Earlier this month, the SEC brought accounting fraud charges in the U.S. District Court for the Southern District of New York against the CEO, CFO, and Audit Committee Chair of Kubient, a company that purported to use AI...more
In this 2023 article in Fortune, a survey of 2,800 managers and executives conducted by management consulting firm Aon showed that business leaders “weren’t very concerned about AI….Not only is AI not the top risk that they...more
Multinational employers should be aware of key changes that just took effect and will impact your operations in China. Late last year, lawmakers in China revised and passed the Company Law of the People's Republic of China,...more
One of the stated goals of the Public Company Accounting Oversight Board (PCAOB) is to preserve external audit quality. To further this priority, the PCAOB regularly invites public company audit committee chairs to have...more
The Center for Audit Quality has released its 2024 “Audit Committee Practices Report: Common Threads Across Audit Committees.” The report highlights the top five audit committee priorities identified by committee members in...more
Get focused insights on compliance management for nonprofits - From fraud and conflict of interest to tax exemption, fundraising, and data security, nonprofit organizations are faced with significant compliance issues,...more
In this brand new report, The Conference Board looked at several of the less glitzy areas of board governance to identify some evolving best practices for attaining board excellence, such as board continuing education. From...more
The PCAOB has posted a 2023 audit committee resource that identifies a number of questions that audit committees may want “to consider amongst themselves or in discussions with their independent auditors, particularly given...more