Financial regulations

Companies will need to reveal detailed information about their greenhouse gas pollution under a new U.S. Securities and Exchange Commission plan, marking a major shift in how corporations must show they are dealing with climate change.

When companies suddenly replace their auditing firms, the required SEC disclosures are often vague and may be a signal of a forthcoming restatement, but timing is a crucial factor.

Corporate directors and executives aren’t supposed to use privileged information about their companies to enrich themselves at the investing public’s expense.

The Securities and Exchange Commission is ramping up enforcement against cryptocurrency providers, as the Internal Revenue Service has also stepped up investigations and compliance efforts.

The SEC has tweaked certain accounting rules and is considering doing more.

Find out why the recent guidance from the SEC on how SPAC warrants are classified requires careful consideration of the specific facts and circumstances for each entity and each contract.

The new commissioner is poised to confront everything from the fallout of the GameStop trading frenzy to the deluge of SPACs.

The Securities and Exchange Commission tapped deputy chief accountant Paul Munter to become acting chief accountant when chief accountant Sagar Teotia leaves in February.

President Biden has picked Allison Herren Lee, a member of the Securities and Exchange Commission, as the acting chair of the SEC, as nominee Gary Gensler waits in the wings as a more permanent chair once he is confirmed by the Senate.

The Securities and Exchange Commission voted to amend the disclosure requirements in the Management’s Discussion and Analysis portion of financial reports.

PCAOB aligns auditor independence rules with SEC

At issue is China's refusal to let inspectors from the PCAOB review audits of some Chinese businesses.

Jay Clayton, who has led the U.S. Securities and Exchange Commission for most of President Donald Trump’s term in office, said in a statement Monday that he will step down at the end of the year.

The commission has been busy helping public companies report the impact of COVID-19.

The Securities and Exchange Commission voted to adopt amendments to its longstanding auditor independence requirements, relaxing restrictions on relationships between auditors and their clients as part of a deregulatory push by the SEC in recent years.

Regulators are making it harder for small-time shareholders to put forth proposals aimed at cracking down on excessive pay, climate change and other corporate governance concerns.

A former FASB chair believes the "revolving door" from firms to regulators and back is good for the capital markets.

The changes represent probably the biggest overhaul of Regulation S-K disclosures in more than three decades.

The Securities and Exchange Commission voted to add amendments to its rules and forms to improve financial information about acquired or disposed businesses for investors, and decrease the complexity and costs of preparing such disclosures.

The Securities and Exchange Commission recently voted to exempt many smaller public companies from the Sarbanes-Oxley requirement for auditor attestations of their internal controls over financial reporting, but many companies have been able to bypass those audits anyway.