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Regulatory Oversight › PCAOB › Financial Reporting

Cooley LLP

The Coming SEC-PCAOB Merger? Arguments Against Abolishing the PCAOB

Cooley LLP on

The House Financial Services Committee voted to include a provision in the 2025 budget reconciliation bill that would abolish the PCAOB. The proposal would reassign PCAOB functions to the SEC....more

The Volkov Law Group

Auditors, Lawyers and the Lack of “Independence” — Bias and Financial Incentives

The Volkov Law Group on

We are surrounded by bias in a variety of contexts –  news, politics, books and Internet information.  Given the overwhelming amount of information, some find comfort in information supplied by sources with a bias.  We have...more

Wilson Sonsini Goodrich & Rosati

SEC Issues Statement on Key Reminders for Audit Committees

Wilson Sonsini Goodrich & Rosati on

On December 30, 2019, Chairman Jay Clayton, Sagar Teotia, the Chief Accountant, and William Hinman, the Director of the Division of Corporation Finance of the U.S. Securities and Exchange Commission (SEC), issued a Statement...more

Stinson - Corporate & Securities Law Blog

SEC Statement on Role of Audit Committees and Key Reminders

Stinson - Corporate & Securities Law Blog on

SEC Chairman Jay Clayton, Sagar Teotia, Chief Accountant and William Hinman, Director, Division of Corporation Finance issued a Statement on Role of Audit Committees in Financial Reporting and Key Reminders Regarding...more

Mayer Brown Free Writings + Perspectives

Lessons Learned from CAM Dry Runs

Mayer Brown Free Writings + Perspectives on

In 2017, the Public Company Accounting Oversight Board (“PCAOB”) adopted a new standard for auditor’s reports that requires a description of critical audit matters (“CAMs”) designed to provide investors with information that...more

Mayer Brown Free Writings + Perspectives

Integrity of Financial Reporting and Foreign Issuers; China-Based Issuers

Mayer Brown Free Writings + Perspectives on

On Friday, the Chair of the Securities and Exchange Commission Jay Clayton, the Commission’s Chief Accountant Wes Bricker, and the Chairman of the PCAOB William Duhnke issued a statement reaffirming the significance to the...more

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