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Auditors European Union

White & Case LLP

Capital Markets Blueprints - Preparing for Pro Formas

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Pro forma financial statements may be required in a securities offering where an acquisition or disposition has occurred or is probable within a certain period of the offering. In a Rule 144A offering, market practice is...more

Hogan Lovells

Global Accountants’ Liability Update – May 2020

Hogan Lovells on

Recent court decisions - Germany - Cum/Ex-trades spark litigation - So called Cum/Ex-trades have become one of the hottest legal topics in Germany. A flood of claims dealing with those trades has reached German...more

Dechert LLP

Financial Reporting Council Publishes New Stewardship Code 2020

Dechert LLP on

On 24 October 2019, the Financial Reporting Council (the "FRC"), the regulatory body for auditors, accountants and actuaries, published the UK Stewardship Code 2020 (the "Code"). In its press release, the FRC states that the...more

Jones Day

ESMA Issues Technical Advice on Format and Content of Prospectuses: Focus on Proposed Deletion of Requirement to Include...

Jones Day on

As noted above, the new Prospectus Regulation entered into force on 20 July 2017. Following a request for technical advice from the European Commission, the European Securities and Markets Authority ("ESMA") has published...more

Dechert LLP

Investment Funds Update: Europe: Legal and regulatory updates for the funds industry from the key asset management centres and...

Dechert LLP on

Enforcement of the 2016 Financial Information Published by Issuers Subject to the Transparency Law - In accordance with the Luxembourg law of 11 January 2008 on transparency requirements for issuers, the CSSF monitors...more

A&O Shearman

European Banking Authority Final Report on Communications under the Audit Directive

A&O Shearman on

The European Banking Authority published its final report on guidelines for communication between regulators supervising credit institutions and statutory auditors and audit firms carrying out the statutory audit of credit...more

Katten Muchin Rosenman LLP

Corporate and Financial Weekly Digest - Volume XI, Issue 20

SEC/CORPORATE - SEC Division of Corporation Finance Issues 12 New and Revised C&DIs Regarding Non-GAAP Measures - As noted in the May 13 edition of Corporate and Financial Weekly Digest, SEC Chair Mary Joe White,...more

Cooley LLP

Blog: Does Auditor Rotation Impair Professional Skepticism?

Cooley LLP on

CFO.com is reporting on a study published in a leading accounting journal The Accounting Review (payment required) that reaches the counter-intuitive conclusion that auditor rotation actually impairs professional skepticism....more

Morgan Lewis

Public Meeting Does Not Clarify Direction of PCAOB’s Proposal to Expand the Auditor’s Report

Morgan Lewis on

While most commenters at the PCAOB’s April 2–3 public meeting on the Auditor’s Reporting Model proposal expressed support for additional reporting by auditors, the views as to the nature of such reporting were disparate and...more

K&L Gates LLP

Competition Commission stops short of requiring Mandatory Rotation of Auditors

K&L Gates LLP on

As part of its ongoing investigation into the UK audit services market, the Competition Commission ("CC") has provisionally decided on a package of remedies that will require FTSE 350 companies to put auditing contracts out...more

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