News & Analysis as of

Audits Form 10-Q

Latham & Watkins LLP

SEC Adopts Climate-Related Disclosure Rules

Latham & Watkins LLP on

On March 6,2024, in a 3-2 vote, the US Securities and Exchange Commission adopted final rules requiring registrants to disclose certain climate-related information in registration statements and annual reports....more

Nelson Mullins Riley & Scarborough LLP

Steps to Avoid Coronavirus “Going Concern” Statements in Audit Opinions and Financings

As entities cope with the economics of coronavirus, we recommend they take actions along the way to try to avoid “substantial doubt” about an entity’s viability as a “going concern” and the resulting going concern statements...more

WilmerHale

Recent Enforcement Action Serves as a Reminder of the Need to Complete Audit Firm Review of Interim Financial Statements Before...

WilmerHale on

On Friday, the Securities and Exchange Commission announced that it had settled enforcement actions against five companies for violating the Regulation S-X requirement that interim financial statements included in quarterly...more

Stinson - Corporate & Securities Law Blog

PCAOB Issues Alert on New Revenue Recognition Standard

The PCAOB has issued an alert to discuss certain significant matters relating to the application of PCAOB standards relevant to auditing the implementation of the new accounting standard for revenue from contracts with...more

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