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SEC Issues Final Ruling to Modernize and Simplify Regulation S-K

On March 20, 2019, the Securities and Exchange Commission (SEC) issued final amendments to various Regulation S-K items that are intended to simplify and

PCAOB Inspections Outlook for Audit Committees

The Public Company Accounting Oversight Board (PCAOB) has introduced a new strategic plan to enhance external engagement and proactive communication with

Comment Letters Surrounding New Revenue Recognition Standard Reveal Issues

Public energy companies are now one year in on their implementation of ASC 606, Revenue From Contracts With Customers, the revenue recognition guidance

What is the SEC Looking For in Your Internal Control Environment?

This Article was co-written by Nicole Saldamarco At the recent AICPA year-end conference, SEC staff members indicated that they will be looking more closely
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PCAOB Amends Standards for the Use of Specialists

This article was co-written by Jonathan Grim. In response to more estimates used in financial reporting and the increased use of specialists who determine

PCAOB Adopts New Standard on Auditing Accounting Estimates

The Public Company Accounting Oversight Board (PCAOB) adopted a new standard on auditing accounting estimates. The standard is in response to the increasing

Checking in on the PCAOB in a Time of Transition

The Public Company Accounting Oversight Board (PCOAB) has experienced a transformation in recent months, including the appointment of a new chairman and

SEC Expands the Scope of Smaller Public Companies That Qualify for Scaled Disclosures

On June 28, 2018, the Securities and Exchange Commission (SEC) adopted an amendment that expands the scope of the definition of Smaller Reporting Companies
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SEC Approves Final and Proposed Rules in Latest Open Meeting

Staying busy this summer, the SEC on June 28, 2018 they voted to approve five final rules and proposals that represent significant progress on many of

It's a New Era: Sales Tax Compliance after South Dakota v. Wayfair

The United States Supreme Court overturned the physical presence standard for sales and use tax nexus for remote sellers in its opinion on the case of
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