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6 Feb 2023, 1:37 pm
On this point, the 2003 Rule Release states as follows: Our PRA estimates do not include any additional burdens or costs that a company will incur as a result of having to obtain an auditor’s attestation report on management’s internal control report because the [Public Company Accounting Oversight Board], rather than the Commission, is responsible for establishing the attestation standards and the Sarbanes-Oxley Act itself requires companies to… [read post]
4 Feb 2023, 3:20 am
Establishing and providing well-documented monitoring of compliance that includes board level oversight and reporting at least quarterly and sooner in response to potential threat indicators. [read post]
1 Feb 2023, 9:01 pm
Before I begin, let me make my standard disclaimer – the views I express today are my own and do not necessarily represent the views of the SEC or my fellow Commissioners. [read post]
31 Jan 2023, 9:05 pm
Journal of Accounting and Economics, 44(1–2), 116–145. [read post]
31 Jan 2023, 9:31 am
He is Board Certified in Personal Injury Trial Law by the Texas Board of Legal Specialization and AV rated by Martindale-Hubbell. [read post]
28 Jan 2023, 7:32 am
" (EU Corporate sustainability reporting (disclosure touches on environmental matters; social and employee aspects; respect for human rights; anti-corruption and bribery issues; diversity on board of directors)). [read post]
26 Jan 2023, 10:20 am
This keeps you and your employees accountable while also avoiding KPI overwhelm. [read post]
24 Jan 2023, 8:13 am
Big, public companies are going to be far more likely to weather the financial consequences. [read post]
24 Jan 2023, 5:56 am
Many countries have adopted local laws that comply with international standards; however, the implementation of these norms in practice remains far from complete. [read post]
23 Jan 2023, 9:01 pm
Segmented order: An order for an NMS stock that is for an account: (1) of a natural person or an account held in legal form on behalf of a natural person or group of related family members; and (2) in which the average daily number of trades executed in NMS stocks was less than 40 in each of the six preceding calendar months. [read post]
23 Jan 2023, 9:30 am
Case Chronology Elevator Pitch: We are the legal Gold Standard for Chronologies. [read post]
17 Jan 2023, 11:03 am
Pursuant to the Board’s clarified standard, for consequential damages to be awarded, the Board must present sufficient evidence to prove the amount of the financial harm the employee suffered, that it was a direct or foreseeable result of the employer’s unlawful action, and that the financial harm was attributable to the unfair labor practice that the employer committed. [read post]
17 Jan 2023, 7:22 am
He is a Fellow in the International Academy of Family Lawyers and a Board-Certified Family Trial Advocate by the National Board of Trial Advocacy. [read post]
13 Jan 2023, 4:10 pm
The second section introduces the international human rights standards against which judicial trends are, or should be, bench-marked. [read post]
13 Jan 2023, 3:00 am
The donor sent $25,000 to a bank account belonging to RedStone Strategies. [read post]
12 Jan 2023, 12:58 pm
” Given the allegations, “it is reasonably conceivable that the Board deprived Gig3’s public shareholders of an accurate portrayal of Lightning’s financial health. [read post]
12 Jan 2023, 12:58 pm
” Given the allegations, “it is reasonably conceivable that the Board deprived Gig3’s public shareholders of an accurate portrayal of Lightning’s financial health. [read post]
11 Jan 2023, 9:05 pm
After receiving more than 100 comment letters, no further standard setting was initiated. [read post]
11 Jan 2023, 10:43 am
In addition to an ESG committee, a company should also have board o [read post]
10 Jan 2023, 9:01 pm
Companies will need to develop plans to comply with intricate and often conflicting sets of legal and financial disclosure requirements across multiple jurisdictions. [read post]