Regulatory actions and programs

Deloitte is advising corporate clients to be careful about their holiday gift giving so they don’t run afoul of laws like the Foreign Corrupt Practices Act.

A new study predicts the Securities and Exchange Commission’s final regulations on clawbacks of incentive based compensation for corporate executives could backfire and only encourage companies to avoid the kinds of financial restatements that might trigger a clawback.

The Securities and Exchange Commission adopted final rules Friday to allow companies to offer and sell securities through crowdfunding.

IBM’s Ginni Rometty is grappling with the second federal probe into revenue recognition in as many years—evidence of the accounting challenges technology companies like hers face as they shift from selling hardware to software services.

Daily fantasy-sports companies, at the center of legal and regulatory debate about whether their games are gambling, have agreed to the formation of a self-regulatory body led by former acting U.S. Secretary of Labor Seth Harris.

The Securities and Exchange Commission reported Thursday on its enforcement results in fiscal year 2015, highlighting several cases involving accounting and auditing lapses.

An overwhelming majority of corporate board directors oppose the Securities and Exchange Commission’s proposal to require mandatory disclosure of communications between audit committees and auditors, according to a new survey.

The Public Company Accounting Oversight Board issued a disciplinary order permanently barring CPA David A. Aronson from associating with a registered public accounting firm, and permanently revoking the registration of his firm, David A. Aronson CPA PA.

The Securities and Exchange Commission has charged Grant Thornton India LLP and Australia-based Grant Thornton Audit Pty Limited with auditor independence violations.

The Securities and Exchange Commission has charged five Florida residents—including an accountant and two lawyers—with insider trading ahead of the acquisition of Pharmasset by Gilead Sciences.