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21 Apr 2015, 4:07 am by Broc Romanek
As noted in this memo, the major changes are: – Revise the definition of “intended loss” at §2B1.1, comment (n.3(A)(ii)) to mean the pecuniary harm “that the defendant purposely sought to inflict” – Revise the victims table at §2B1.1(b)(2) to incorporate “substantial financial hardship” as a sentencing enhancement factor – Revise the meaning of the specific offense characteristic for “sophisticated means” contained in… [read post]
21 Sep 2010, 4:02 am by Broc Romanek
I'll keep my opinion to myself and let you weigh in instead in this anonymous poll: Online Surveys & Market Research - Broc Romanek [read post]
9 Mar 2010, 5:44 am by Broc Romanek
See if you can pick five of the "Big 8" in the poll below - in other words, only five of the ten listed in the poll were part of the "Big 8" and you will only be able to make five selections: Online Surveys & Market Research - Broc Romanek [read post]
29 Dec 2015, 3:46 am by Broc Romanek
As I’ve blogged before, I think it’s just a matter of time before Edgar is hacked…if it hasn’t been already… Yesterday, the SEC delivered its annual report on credit rating agencies to Congress… – Broc Romanek [read post]
19 May 2015, 3:42 am by Broc Romanek
Here are some of the latest entries: – Study: Data Breach Preparedness – Survey: Current (& Future) State of Compliance – Spencer Stuart Addresses Board “Refreshment” – Avoiding & Managing Boardroom Disputes – Using COSO to Assess & Manage Cyber Risks – Broc Romanek [read post]
18 Dec 2014, 3:13 am by Broc Romanek
Here are some of the latest entries: – Tips to Enhance Your Non-GAAP Disclosures – Using Internal Audit to Assess & Improve Corporate Culture – Considerations for Compliance Outsourcing – Caremark Applies to Audit Committee Oversight of Internal Controls – Corporate Political Spending Disclosure: Strategic Communications Plan – Broc Romanek [read post]