Financial regulations

The Securities and Exchange Commission voted to adopt amendments to its longstanding auditor independence requirements, relaxing restrictions on relationships between auditors and their clients as part of a deregulatory push by the SEC in recent years.

Regulators are making it harder for small-time shareholders to put forth proposals aimed at cracking down on excessive pay, climate change and other corporate governance concerns.

A former FASB chair believes the "revolving door" from firms to regulators and back is good for the capital markets.

The changes represent probably the biggest overhaul of Regulation S-K disclosures in more than three decades.

The Securities and Exchange Commission voted to add amendments to its rules and forms to improve financial information about acquired or disposed businesses for investors, and decrease the complexity and costs of preparing such disclosures.

The Securities and Exchange Commission recently voted to exempt many smaller public companies from the Sarbanes-Oxley requirement for auditor attestations of their internal controls over financial reporting, but many companies have been able to bypass those audits anyway.

The Securities and Exchange Commission is exempting filers with less than $100 million in revenue from the requirement for an attestation of their ICFR by an outside auditor.

The Securities and Exchange Commission voted to propose amendments to the financial disclosure requirements in Regulation S-K and streamline the Management's Discussion and Analysis disclosures.

The Securities and Exchange Commission is proposing a set of amendments to the auditor independence rules that have been in place since the early 2000s, allowing firms more leeway in determining conflicts of interest and shortening the lookback period for clients planning to go public.

When Securities and Exchange Commission Chairman Jay Clayton handed a policy win to corporate executives this month, he pointed to a surprising source of support: a mailbag full of encouragement from ordinary Americans.

CalCPA CEO Anthony Pugliese explains what accountants need to know before the law goes into effect Jan. 1.

Despite the many factors beyond a company’s control when going public, management can take steps to prepare for a pricing window and successfully time an IPO.

With the stock market at record highs, more companies are considering going public, but they need to make sure their accounting is in order before they file.

Deputy chief accountant Sagar Teotia will serve as an interim successor.

The Securities and Exchange Commission has voted to propose a set of amendments to its rules governing the kind of information provided to investors.

The SEC and FASB control the process now, but Congress should give banking regulators a more central role in overseeing the creation of accounting rules.

Auditors will be exempted from some independence requirements to help clients reconstruct records.

President Trump’s recent tweet suggesting the SEC rethink the requirement for public companies to report their results quarterly has ignited a debate about this topic.

The rollback of Dodd-Frank requirements may have an impact on the credit loss standard.

A primer on the most important forms in Securities and Exchange Commission reporting.