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Investigations Accounting

White & Case LLP

PCAOB and Chinese Authorities Sign Agreement, Taking First Step Toward Complete Access for PCAOB to Inspect and Investigate...

White & Case LLP on

On August 26, 2022, the US Public Company Accounting Oversight Board (the "PCAOB") signed a Statement of Protocol (the "SOP") with the China Securities Regulatory Commission (the "CSRC") and the Ministry of Finance of the...more

Holland & Knight LLP

Betting on Technology: SEC's Reliance on Risk-Based Data Analytics to Detect Earnings Management

Holland & Knight LLP on

As the SECond Opinions Blog continues our review of FY 2021 U.S. Securities and Exchange Commission's (SEC) enforcement activity, we take a deeper dive into the agency's use of technology to generate enforcement leads. The...more

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