IASB Examples Would Offer Glimpse into Companies’ Climate Change Management Strategies
The International Accounting Standards Board (IASB) on July 31, 2024, released eight illustrative examples, including one that would encourage companies …
SEC Proposal on Human Capital Management Disclosure is Delayed Once Again, With Dim Prospects
The Securities and Exchange Commission (SEC) has once again delayed issuing a proposal intended to standardize and increase data that …
New PCAOB Standard is Expected to Lead to More Timely Issuance of Audit Inspection Reports
The Public Company Accounting Oversight Board (PCAOB) on May 13, 2024, voted unanimously to adopt a new standard that could …
Second Billionaire Sues Over IRS Data Leak
Update: This article was revised to add a statement from Booz Allen. Following the sentencing of a former IRS contractor …
Regulator Proposes Auditor Performance Metrics, Updates to Firm Reporting
The Public Company Accounting Oversight Board (PCAOB) on April 9, 2024, issued two separate but related proposals intended to increase …
Proposal Would Prohibit Misleading Statements by Auditors About PCAOB Registration, Oversight
The Public Company Accounting Oversight Board (PCAOB) on February 27, 2024, voted unanimously to propose a new rule that would …
Fund Manager Asks SEC to Write Rule for Disclosure of Revenues From Tobacco
The Securities and Exchange Commission (SEC) already has a jam-packed rulemaking agenda planned for this year, altogether about three dozen, …
SEC Once Again Delays Action on Final Climate Disclosure Rule
It’s official. Yet again. The Securities and Exchange Commission (SEC) has delayed its climate change disclosure rulemaking. Now the agency …
SEC Plans to Finalize 30 Proposed Rules in Near Term
When the Securities and Exchange Commission’s semiannual update to its rulemaking agenda was unveiled in mid-June 2023, there were 37 …
SEC Delays Climate Change Disclosure Rulemaking
It’s official: the Securities and Exchange Commission has delayed its climate change disclosure rulemaking once again. And now the agency …