SEC

SEC Approves New PCAOB Audit Standard Calling for Significant Changes to the Form of Auditor’s Report

On October 23, 2017, the Securities and Exchange Commission (the “SEC”) approved a new audit standard of the Public Company Accounting Oversight Board (“PCAOB”) that significantly modifies and expands the form of auditor’s report to be issued by auditors of SEC registrants. The most significant change to the report is the addition of a requirement to discuss “critical audit matters” (or “CAMs”).

Changing the Standard Auditor’s Report

DOJ’s new FCPA Resource Guide: Three Practical Takeaway Points

On November 14, 2012, the Department of Justice and the Securities and Exchange Commission released their long-awaited guidance on the U.S. Foreign Corrupt Practices Act (“FCPA”).  The 130-page document contains the most comprehensive FCPA analysis produced by the U.S.