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20 Apr 2024, 9:05 pm by Melissa Bredbenner
The same is true at the Board level. [read post]
19 Apr 2024, 3:00 am by Jim Sedor
Elections Have Gotten More Accessible for Disabled Voters, but Gaps Remain DNyuz – Maggie Astor (New York Times) | Published: 4/18/2024 A series of laws – including the Help America Vote Act in 2022, which created new standards for election administration and grant for states to maintain those standards – have sought to make it easier for those facing physical challenges to vote. [read post]
18 Apr 2024, 9:05 pm by renholding
Section 406 is an important component of the broader Sarbanes-Oxley Act (SOX), which was enacted in 2002 following major corporate accounting scandals involving, for example, Enron and WorldCom to bolster investor trust in publicly listed companies by enhancing financial reporting and accountability standards. [read post]
16 Apr 2024, 4:05 pm by Lawrence Solum
Controversy has been acute regarding the system’s provision of for-cause protection from presidential removal for members of the Board of Governors and the absence of the gold standard of presidential appointment or Senate advice and consent for other key officers. [read post]
16 Apr 2024, 12:30 pm by Anderson Franco Law
The benefits are processed through the California Workers’ Compensation Appeals Board (WCAB). [read post]
15 Apr 2024, 9:01 pm by renholding
The decisions allow Federal Reserve Banks to continue to implement the master account access guidelines (the Guidelines) issued by the Board of Governors of the Federal Reserve (Federal Reserve Board). [read post]
15 Apr 2024, 3:00 am by Andrew Lavoott Bluestone
“A party alleging a claim of accountant malpractice must show that there was a departure from the accepted standards of practice and that the departure was a proximate cause of the injury” (KBL, LLP v Community Counseling & Mediation Servs., 123 AD3d 488, 488 [1st Dept 2014]). [read post]
11 Apr 2024, 3:30 am by John Jenkins
The core expectation of audit committees to oversee accounting and financial reporting remains, but for many companies, the scope of these expectations has grown to include oversight of issues such as cybersecurity and ESG. [read post]
8 Apr 2024, 4:22 am by Peter Mahler
” The amendment, which the plaintiff learned about long after the majority essentially expelled him from the MSO and its affiliated medical practices, provided that the MSO is managed by its parent company — the majority members of which controlled its board of managers — as its sole member. [read post]
7 Apr 2024, 9:05 pm by renholding
”[4] More bluntly, the law allows for some profits to be “sacrificed” for moral or legal reasons under broad standards of managerial discretion, such as the business judgment rule for corporations.[5] However, this legal reality has not stopped many professors in law and business schools from teaching economic models – often highly stylized in the language of financial mathematics – that take profit maximization as a foundational assumption.[6] Too… [read post]
7 Apr 2024, 9:01 pm by renholding
In parallel, in the EU, the sustainability reporting standards required by the CSRD will require financial companies to report estimated Scope 3 financed emissions, according to the Partnership for Carbon Accounting Financials (PCAF) methodology. [read post]
4 Apr 2024, 9:05 pm by Guest Opinion
This case further illustrated the increased financial and operational consequences for companies failing to adhere to food safety standards, emphasizing the role of top leadership in preventing such crises. [read post]
3 Apr 2024, 9:03 pm by renholding
Historically, the Commission staff has done this type of work through the Divisions’ Offices of Chief Counsel and Chief Accountant, the Commission’s Office of Chief Accountant, and other offices across the Commission. [read post]
3 Apr 2024, 5:29 am by Amina Yuda
Conduct Standard 4 of 2020 (CS4) compels all trustees of retirement funds to attain the levels of skills and training prescribed by the FSCA. [read post]
31 Mar 2024, 9:01 pm by renholding
The acquirer has composite and management ratings of 1 or 2 under the Uniform Financial Institution Ratings System (UFIRS) or ROCA rating system. [read post]
29 Mar 2024, 4:00 am by Jim Sedor
Some critics have said Trump Media is a “meme stock” with a more than $5 billion valuation they say is out of sync with its financial outlook. [read post]
28 Mar 2024, 9:01 pm by renholding
” Pursuant to Section 312, RIAs and ERAs would be required to maintain due diligence programs for correspondent accounts for foreign financial institutions and for private banking accounts established or maintained for non-U.S. persons. [read post]