SEC

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

The Public Company Accounting Oversight Board is reassessing its plans to reestablish its outside advisory groups after the latest bout of turmoil at the audit firm regulator.

U.S. oil and gas companies, along with their investors, may not be doing enough to reflect the impacts of the climate crisis in their financial reports.

The Securities and Exchange Commission is reportedly probing William Duhnke, the recently fired chair of the Public Company Accounting Oversight Board.

The legislation would require standardized metrics and disclosures of environmental, social and governance measures by companies.

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.

Companies can streamline their environmental, social and governance reporting using technology, according to a recent report.

The American Institute of CPAs and the Center for Audit Quality both submitted comments to the Securities and Exchange Commission expressing support for climate change disclosures by companies.

Rep. Patrick McHenry called the move "partisan," and called on the board and the SEC to preserve all relevant documents.

The top 10 firms grew their share of the SEC audit market slightly, but the increase didn’t go to the biggest firms.

The SEC abruptly fired William Duhnke as chairman of the Public Company Accounting Oversight Board. As part of the shakeup, PCAOB board member Duane DesParte will become acting chair, but the SEC plans to replace the entire slate of board members.

The Securities and Exchange Commission wants input from accountants on rules it is developing for disclosing climate risks and environmental, social and governance reporting.

The market in new audit engagements is picking up after dropping in the second half of last year.

The new SEC chair should prevent high-earning audit partners from being beholden to the managers of the clients whose accounts they scrutinize.

At the same time, the SEC is increasingly focusing on environmental, social and governance reporting.

The commission said the sports apparel company booked revenues earlier than it should have because it was at risk of missing analyst estimates.

The Center for Audit Quality released an alert Monday discussing the audit considerations surrounding a private company entering the public markets through a merger with a special purpose acquisition company.

Alex Oh abruptly resigned Wednesday, citing a complication in a case from her prior legal career.

While activity at both regulators declined early in the COVID-19 pandemic, it only recovered at the commission.

The Securities and Exchange Commission’s increasing scrutiny of special purpose acquisition companies and guidance on how to account for warrants are slowing deal activity for firms.