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The Auditor’s Report: Is “Pass/Fail’” Enough?
In August, the Public Company Accounting Oversight Board (“PCAOB”) issued a proposal that calls for enhanced communication from Auditors—in addition to the traditional Pass/Fail opinion—in Audit...
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The SEC is focusing its enforcement and investigation efforts on preparers...
In a recent address, SEC Chair Mary Jo White stated that the SEC had focused its reinvigorated investigation and enforcement efforts on holding preparers and auditors accountable for their work on...
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SEC’s 2016 Activity Breaks Enforcement and Whistleblower Records
Earlier this month, the SEC (the “Agency”) announced that it initiated a record-breaking 868 enforcement actions in fiscal year 2016. This figure – along with other milestones – reflect the Agency’s...
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