Sarbanes-Oxley

A pair of academic studies casts doubt on the value of mandatory rotation of auditing firms and lead engagement partners.

Finance and accounting teams have had to adapt quickly to transition to executing their day-to-day processes in a dispersed fashion.

Companies that don’t receive tax services from their auditing firms to avoid compromising auditor independence could end up paying more in taxes, at least temporarily, according to a new academic study.

The pandemic is introducing changes — potentially significant ones — to the SOX compliance process.

The U.S. Supreme Court limited the power of the Securities and Exchange Commission to recoup illegal profits from wrongdoers, putting new curbs on one of the agency’s most potent legal weapons.

SOX professionals are thinking about how to revise their risk management playbook for the year in response to the pandemic.

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.

Finance professionals are focusing on product development, business model changes, systems, and staffing in 2020, according to a new survey.

The White House’s latest budget blueprint proposes consolidating the functions and responsibilities of the Public Company Accounting Oversight Board into the Securities and Exchange Commission starting in 2022.

This short read highlights the growing importance of, and the many changes to, the role of the "CF-Know."