The SEC closed a potential loop hole in the auditor independence rules in two related administrative proceedings involving Ernst & Young and a consultant retained by the firm. In The Matter of Ernst & Young LLP, Adm. Proc. File No. …

Directors, Consultants And Auditor Independence Read More »

An analysis of the question of self-reporting begins with the legal obligation to take this step. In some instances, there is a clear legal obligation. In others, there may, in practical terms, be an obligation to report. And, in still …

Part I: Self-Reporting And Cooperation: Key Issues Read More »