Tag: sec

Accounting Considerations During COVID-19
Accounting & Reporting Considerations During the COVID-19 Pandemic

With the continued spread of COVID-19 and its overwhelming effect on the global economy, we…

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SEC Changes Filer Definitions
SEC Changes the Accelerated and Large Accelerated Filer Definitions

The SEC has changed definitions for accelerated and large accelerated filers, meaning smaller reporting companies…

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Changes to Regulation S-K for Public Companies
SEC Proposes Significant Changes to Regulation S-K

New proposed changes to Regulation S-K intend to modernize, simplify and enhance the SEC’s framework…

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Managing Investments on Cell Phone
SEC Examinations: 2020 Priorities

The Office of Compliance Inspections and Examinations (OCIE) of the U.S. Securities and Exchange Commission…

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SEC Proposes More Changes to Modernize Regulation S-K Disclosure

On August 8, 2019, the SEC proposed amendments to the description of business, legal proceedings, and risk…

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SEC Proposes Changes to Ease Small Company Internal Audit Requirements

The SEC's proposed changes would reduce the number of companies required to complete an outside…

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SEC Eliminates Outdated and Redundant Disclosure Requirements

The SEC recently adopted rule amendments to eliminate redundant and outdated disclosure requirements of Regulations…

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SEC Amends Smaller Company Reporting Definition
SEC Amends Smaller Reporting Company Definition

The amendments increase the financial thresholds in the SRC definition, thereby expanding the number of…

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Phishing Scam Targets SEC Investors

The Securities and Exchange Commission’s (SEC) Office of Investor Education and Advocacy (OIEA) issued a…

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SEC SAB 118 Guidance: Changes in Estimates and GILTI Accounting Policy Choice
SEC SAB 118 Guidance: Changes in Estimates and GILTI Accounting Policy Choice

On December 22, 2017, the SEC staff issued guidance in the form of Staff Accounting…

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