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9 Dec 2022, 11:37 am
It’s personal to the filer. [read post]
9 Dec 2022, 6:43 am
However, a significant portion of the rise was driven by deficiencies related to critical audit matters (CAMs), particularly those with fewer than 100 public company audit clients.The effective date for requirements related to CAMs for companies other than large filers was December 15, 2020, which meant that many firms complied with CAM requirements for the first time, the PCAOB said. [read post]
9 Dec 2022, 6:34 am
The SEC’s final rules implement this statutory directive by requiring Form 13F filers to report such votes each year on Form N-PX, as enhanced through the rule and form changes discussed below. [read post]
9 Dec 2022, 6:34 am
The SEC’s final rules implement this statutory directive by requiring Form 13F filers to report such votes each year on Form N-PX, as enhanced through the rule and form changes discussed below. [read post]
8 Dec 2022, 9:06 pm
OPPO makes hundreds of millions of devices a year, but is not just an implementer: it has ramped up its own patent filings, making it one of the top filers in this segment by now.In the press release, Huawei's IP chief Alan Fan underscores the need to respect IP and the virtuous cycle of innovation and licensing:"The mutual recognition of intellectual property value between companies is a major step towards fostering a positive cycle of innovation and research in high-value… [read post]
7 Dec 2022, 7:58 am
While not widely used by Issuers in the majority of jurisdictions, other states such as Texas, Michigan, and Georgia have seen numerous filers take advantage of the exemption. [read post]
7 Dec 2022, 3:30 am
Using “loosely structured interview[s]” the FJC asked each a range of questions, including whether pro se litigants, prisoners, and unrepresented bankruptcy filers (e.g. pro se creditors) can file electronically; what they must do to become electronic filers; whether pro se litigants can initiate cases directly in CM/ECF; whether the court ever accepts filings by email, fax, or electronic drop box; signature requirements; the existence, location, and use of physical… [read post]
6 Dec 2022, 11:09 am
This is an easy mistake to make, especially for new filers. [read post]
2 Dec 2022, 7:42 pm
Exemption applications – mandatory e-filing of Forms 1023, 1024, and 1024-A – still some glitches and quirks (pending applications have been deleted when the software updates occur) – inconsistent processing times Determination issues – Form 1024-A optional expedite process (attestation: 40% cap on time and expenditures on partisan political activities); No processing of group exemptions until publication of the final revenue procedure or other guidance Annual filings… [read post]
29 Nov 2022, 3:09 pm
A California attorney known for his filing of thousands of disability discrimination lawsuits under the Americans with Disabilities Act of 1990 (“ADA”) with himself as the plaintiff plead guilty November 29 to filing a false tax return on which he underreported the income he earned from many of those lawsuits. [read post]
29 Nov 2022, 11:01 am
" But the district court rejected the claims, and also held that Publicola couldn't proceed under a pseudonym; and the court of appeals held that Publicola couldn't pursue his appeal pseudonymously: [C]ourt filings must disclose the identity of the filer. [read post]
28 Nov 2022, 3:28 am
Although Oblon is not in the top-25 of firms in terms of patent attorneys, they are the #1 filer of US patent applications followed closely by Sughrue. [read post]
27 Nov 2022, 7:44 am
The proposed changes listed in the publication are: KOLT(AM), from Terrytown, NE, to Lexington, NE; WWLX(AM), from Lawrenceburg, TN, to Loretto, TN; KRXR(AM), from Gooding, ID, to Filer, ID; KABV(FM), from Premont, TX, to Ben Bolt, TX; KAMZ(FM), from Tahoka, TX, to Ropesville, TX; KQXZ(FM), from Richland Springs, TX, to Adamsville, TX; WKIH(FM), from Vidalia, GA, to Twin City, GA; KSZX(FM), from Santa Anna, TX, to Menard, Tx; and KTCY(FM), from Menard, TX, to Wall, TX. [read post]
23 Nov 2022, 5:40 pm
TIGTA recommended that the IRS: 1) revise the activities description narrative on Form 1023-EZ, 2) assess the feasibility of requiring applicants to submit their organizing documents as an attachment to Form 1023-EZ, 3) notify applicants when additional time is needed to process their Form 1023-EZ applications, and 4) update online guidance with accurate information on the application process for Form 1023-EZ filers. [read post]
23 Nov 2022, 6:32 am
In contrast, Green Century Capital Management “believe[s] that demand by large accelerated and accelerated filers for the tools, data, and services necessary to develop and report on Scope 3 emissions will facilitate the reporting of Scope 3 emissions by smaller entities. [read post]
23 Nov 2022, 6:32 am
In contrast, Green Century Capital Management “believe[s] that demand by large accelerated and accelerated filers for the tools, data, and services necessary to develop and report on Scope 3 emissions will facilitate the reporting of Scope 3 emissions by smaller entities. [read post]
22 Nov 2022, 11:36 am
As per Twitter’s transparency reports, the largest filers of notices are film and music firms, putting media-oriented servers in greater concern. [read post]
17 Nov 2022, 7:07 am
"Why did they not have stronger legal cards to play with instead of having 43 million filers on a legal and emotional tightrope? [read post]
16 Nov 2022, 2:35 am
Streamlined Filing Compliance Procedures, an IRS programme that allows innocent delinquent filers to catch up without incurring late filing penalties, is the most popular alternative for expats. [read post]
10 Nov 2022, 6:55 am
Pay ratio is not a useful metric, he said.Kim said the difficulty in quantifying social and governance issues was underscored by recent SEC comment letters to filers. [read post]
