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SEC Chairwoman to Step Down

While last week’s presidential election results may have been a surprise to many, it is likely to be just the beginning of many more changes as we ... read more >

New Rules for CEO Pay Ratio Disclosures Coming

As part of the Dodd-Frank Act, the SEC recently approved a new rule requiring U.S. public companies to disclose the ratio between their CEO’s compensation ... read more >

Proposal to Defer for One Year the New Revenue Recognition Standard


By Steven Thompson

On April 1, 2015, the FASB voted to propose a one-year deferral of the effective date for its new revenue standard for public and nonpublic entities reporting ... read more >

New SEC Chair Sworn In

On April 10, 2013, Mary Jo White was sworn in as the Chair of the Securities and Exchange Commission (SEC). White will replace the interim Chair Elisse ... read more >

SEC Chairperson Steps Down

In December 2012, Mary Schapiro, Chairperson of the Securities and Exchange Commission stepped down and President Obama designated SEC Commissioner Elisse ... read more >

SEC Requires Disclosure When Using Certain Conflict Minerals

In August 2012, the SEC adopted a rule mandated by the Dodd-Frank Act to require companies to publicly disclose their use of certain conflict minerals ... read more >

PCAOB Proposes Further Transparency with Disclosure of Engagement Partner

On October 11, 2011, the PCAOB proposed for public comment standards that would require public company auditing firms to disclose the name of the engagement partner responsible for signing the opinion in the audit report for an SEC registrant... read more >

PCAOB Considers Mandatory Audit Firm Rotation

The PCAOB recently issued a Concept Release on Auditor Independence and Audit Firm Rotation to solicit public comments on enhancements to auditor independence, objectivity and professional skepticism. Steve Thompson explains why this matters.... read more >

SEC Approves PCAOB Risk Assessment Standards

In December 2010, the SEC approved a new set of audit risk assessment standards proposed by the Public Company Accounting Oversight Board that will be ... read more >

New Financial Statement Presentation on the Horizon


By Steven Thompson

The FASB is working on an exposure draft that would significantly revamp the way financial statements are presented. Financial statements would be comprised ... read more >