Year: 2006

Internal Investigations: Making Matters Better or Worse?

Internal investigations appear to be the flavor of the month. It’s become increasingly difficult to pick up a news paper without reading that a company is conducting an internal ingestion regarding a possible impropriety. The SEC and the justice department as well as other regulators encourage these

SEC Chief Accountant On Accounting for Options

In a letter SEC Chief Accountant Conrad Hewitt gave guidance on the accounting for certain stock option issues. The letter begins by noting that guidance in the literature for previous options grants is, in most cases, in Accounting Principles Board