New York Stock Exchange and Nasdaq Issue Executive Compensation ‘Clawback’ Proposals
The New York Stock Exchange and the Nasdaq Stock Market have issued stock listing rule proposals four months after the …
SEC Extends Form 144 EDGAR Filing Hours, But a Commissioner Criticizes Piecemeal Approach to Setting Filing Deadlines
The SEC on Feb. 21, 2023, decided to extend the filing deadline for Form 144, Notice of Proposed Sale of …
Testing Howey: With Congress Stalled, the SEC Stakes its Expanding Crypto Enforcement on a Nearly Eight-Decade-Old Test
The SEC under Chair Gary Gensler is ramping up its enforcement campaign against the cryptocurrency industry, making good on his …
Emphasizing Investor Needs, SEC’s Top Accountant Urges FASB to Continue Improving Accounting Rules Quickly
Continuing with his rather assertive and at times public display of the Securities and Exchange Commission’s oversight of the Financial …
Audit Committees are Increasingly Tasked with Additional Areas of Oversight, Survey Finds
The scope of a company’s audit committee’s oversight responsibilities continues to expand, according to a new report from Deloitte Development …
FASB to Issue One New Accounting Standard and Three Proposals This Quarter
The FASB plans to issue one new standard and three proposals by the end of this reporting quarter, according to …
SEC Seeks Candidates to Serve as PCAOB Member
The Securities and Exchange Commission on Feb. 7, 2023, said that it is seeking candidates to serve as a board …
SEC Commissioner Suggests Audited Financial Statement Requirement for Large Companies Using Reg D Exempt Offering
SEC Commissioner Caroline Crenshaw, during a recent speech, floated the idea of requiring big private companies that raise funds using …
SEC Commissioner Peirce: 2022 Was ‘Terrible, Horrible, No Good, Very Bad’ for Crypto
For the crypto industry, last year was “terrible, horrible, no good, very bad,” SEC Commissioner Hester Peirce said in a …
AICPA Digital Asset Reporting Guide Punts on Lending Transactions
A working group of the AICPA—which develops a practice aid related to crypto accounting—decided not to directly address a recent …