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Tags archive: SEC

Home /Tag: SEC
December 2018 Issue

Tax & Accounting Update

By  Thomson Reuters Checkpoint

January 2019 0

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…

November 2018 Issue

Recent SEC Disclosure Simplification Rules Adopted

By  Howard B. Levy, CPA

November 2018 0

This article is an update to the author's auditing column covering the same material in the proposal stage, published in the August 2018 issue of The…

September 2018 Issue

Tax & Accounting Update

By  Thomson Reuters Checkpoint

October 2018 0

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…

News & Views

CPAJ News Briefs

FASB/PCAOB/SEC News

By  Thomson Reuters Checkpoint

September 2018 0

FASB News Banking Regulators to Finalize Rule Offering Capital Relief On September 18, federal banking regulators said they plan to finalize a rule to ease…

August 2018 Issue

PCAOB Activities and Relationship with Auditors, Preparers, and Users

By  Norman Strauss, Jay Brown, Josh Jones, Mark LaMonte, Sarah Ovuka and Leonard Combs

September 2018 0

Brown began the panel by talking about the PCAOB's current status and objectives following the installment of an entirely new board by the SEC at…

August 2018 Issue

Current Developments at the SEC

By  Norman Strauss, Wesley Bricker, Kyle Moffatt and Charles Wright

August 2018 0

Pictured, left to right: Charles Wright, Norman Strauss, Wesley Bricker, and Kyle Moffatt Photos by E. Lee White Bricker began the panel by showing the…

August 2018 Issue

The Critical Role of Financial Reporting

By  Wesley Bricker

August 2018 0

Pictured, left to right: Wesley Bricker and Russell Golden Photos by E. Lee White ABOUT THE SPEAKERS Wesley Bricker serves as the chief accountant for the…

July 2018 Issue

Tax & Accounting Update

By  Thomson Reuters Checkpoint

August 2018 0

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…

News & Views

CPAJ News Briefs

FASB/GASB/SEC News

By  Thomson Reuters Checkpoint

July 2018 0

FASB News Effort to Refine U.S. GAAP’s Definition of a ‘Liability’ Continues. FASB’s latest effort to update its Conceptual Framework is focusing on the building…

May 2018 Issue

Tax & Accounting Update

By  Thomson Reuters Checkpoint

June 2018 0

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…

April 2018 Issue

Reissuing an Audit Report on Comparative Financial Statements after an Auditor Change

By  Howard B. Levy, CPA

April 2018 0

The June 2017 installment of this column covered “Reporting on Restatement Adjustments after an Auditor Change” (http://bit.ly/2pQMClB). This installment expands on that theme, providing guidance…

March 2018 Issue

Tax & Accounting Update

By  Thomson Reuters Checkpoint

April 2018 0

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…

March 2018 Issue

Overcoming Disclosure Overload and Achieving Greater Disclosure Effectiveness

A Status Report

By  Howard B. Levy, CPA

March 2018 0

Although still in the proposal stage, there has been substantial movement by both FASB and the SEC on major issues discussed by this author in…

February 2018 Issue

Clarification on Alternative Dispute Resolution

By  Vincent J. Love, CPA/CFF, CFE and Thomas R. Manisero, JD

March 2018 0

Our article in the December 2017 issue of the Journal, “Alternative Dispute Resolution for Accounting and Related Services Disputes,” makes the following statement that needs to…

February 2018 Issue

Highlights from Baruch College’s 2017 Auditing Conference

By  CPAJ Staff

February 2018 0

On November 28, 2017, Baruch College held its annual auditing conference at its campus in New York City; this article presents the highlights of a…

November 2017 Issue

Characteristics of Financial Restatements and Frauds

An Analysis of Corporate Reporting Quality from 2000–2014

By  Fatima Alali, PhD and Sophia I-Ling Wang, PhD

November 2017 0

Corporate reporting quality has been at the forefront of the profession since the major corporate accounting scandals such as Enron and WorldCom at the beginning…

Feature Articles

Current Developments at the SEC

By  Wesley Bricker, Norman Strauss, Michael Kronforst and Michael Maloney

August 2017 0

Maloney began the panel by discussing recent enforcement cases, focusing on areas where there are, as he put it, “repeat problems.” These included revenue recognition,…

August 2017 Issue

In this Issue: August 2017

By  CPAJ Staff

August 2017 0

As in past years, this month's issue features the highlights of Baruch College's Annual Financial Reporting Conference. This gathering reliably brings together leading names from…

News & Views

ICYMI: SEC Invites Input: Help Shape The Future of Accounting

By  Jean Rogers, PhD

August 2017 0

At the SEC, regulators are trying to bring U.S. securities regulation and disclosure into the 21st century. In April, the SEC issued Concept Release 33-10064…

February 2017 Issue

The SEC of the (Immediate) Future What to Expect

By  Allan B. Afterman, PhD, CPA

February 2017 0

President Trump has nominated Wall Street lawyer Walter “Jay” Clayton to be the next chairman of the SEC. While Clayton has no experience as a…

July 2016 Issue

A Historical Episode of Professional Skepticism

The SEC’s Thomascolor Case against Haskins & Sells

By  Dale L. Flesher, PhD, CPA and Gary J. Previts, PhD, CPA

July 2016 0

“To perform their role properly—to assure that reported financial and economic successes are not illusory—auditors must approach their jobs with independence and skepticism.” —PCAOB Chairman…

July 2016 Issue

Current Developments at the SEC

By  Norman Strauss, Wesley Bricker, Michael Kronforst and Michael Maloney

July 2016 0

At the first panel of the 15th Annual Financial Reporting Conference, the panelists discussed the SEC's recent activities and plans for the future. Topics included…

Feature Articles

Transition Issues, Non-GAAP Measures, and Disclosures

Opening Remarks from the SEC and FASB

By  Wesley Bricker and Marc Siegel

July 2016 0

Wesley Bricker Deputy Chief Accountant, SEC Credible, reliable, and useful financial reporting for investors requires not only high-quality accounting and auditing standards, but also robust…

News & Views

SEC Invites Input: Help Shape the Future of Accounting

By  Jean Rogers, PhD

June 2016 0

At the SEC, regulators are trying to bring U.S. securities regulation and disclosure into the 21st century. In April, the SEC issued Concept Release 33-10064…

May 2016 Issue

SEC | The Tale of Internal Control over Financial Reporting and the SEC’s “Broken Windows” Policy

By  Allan B. Afterman, PhD, CPA

May 2016 0

In mid-2013, the SEC established the Financial Reporting and Audit Task Force, which in part was formed to spearhead the Division of Enforcement's efforts to…

April 2016 Issue

Tax & Accounting Update

By  Thomson Reuters Checkpoint

April 2016 0

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…

April 2016 Issue

Pay Ratio Disclosure: A Final SEC Rule Laden with Controversy

By  Allan B. Afterman, PhD, CPA

April 2016 0

In August 2015, the SEC, by the narrowest of margins (3 votes for, 2 against), adopted the long-awaited and politically charged rule requiring large U.S.…

March 2016 Issue

Tax & Accounting Update

By  Thomson Reuters Checkpoint

March 2016 0

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…

March 2016 Issue

Trends in SEC Enforcement

What CPAs Need to Know

By  Ronald S. Betman, JD

March 2016 0

In Brief With the SEC's enforcement of laws against fraud and other financial wrongdoing at its highest in recent memory, CPAs must be vigilant in…

March 2016 Issue

How to Avoid Running Afoul of the SEC

Part 2: The Internal Controls Cases

By  Craig P. Ehrlich, JD and Joanne D Williams, PhD, CPA

March 2016 0

In Brief In early 2014, the SEC's enforcement director said that the agency's investigators “were planning to pursue some internal control-related cases,” noting that this…

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