Audit & Accounting

Online fraud and the use of the Internet to perpetrate insider trading, market manipulations and other securities violations will be the focus of the Securities and Exchange Commission Historical Society's first "Fireside Chat" for 2006.

The American Enterprise Institute will host a morning conference, titled " Sarbanes-Oxley: What Have We Learned?" on March 13.

Kroger Co., the largest supermarket company in the country, will restate its earnings for the past three years for errors in accounting of deferred taxes.

The Securities and Exchange Commission Advisory Committee on Smaller Public Companies has published an exposure draft of its final report, outlining changes to the Sarbanes-Oxley Act for micro-cap and small-cap public companies.

The doubling of restatements by U.S. companies last year could signal that the changes made under the Sarbanes-Oxley Act are having their intended impact.

After halting subpoenas issued to two Dow Jones & Co. columnists on Feb. 7, the Securities and Exchange Commission announced that its staff is preparing guidelines for demanding information from journalists.

The Auditing Standards Board of the American Institute of CPAs has approved eight new statements on auditing standards, collectively referred to as the risk assessment standards.

Ernst & Young has launched Ernst & Young University-Tax, a virtual resource for higher tax learning and development.

The head of the Securities and Exchange Commission said that he was not consulted before his agency's enforcement division subpoenaed two writers for Dow Jones & Co.

Ernst & Young warned some Bay Area clients that it had lost some sensitive data, including Social Security numbers, which could be possibly be used by identity thieves.