The Public Company Accounting Oversight Board published a proposed rule designed to create a framework for determinations to be made under the Holding Foreign Companies Accountable Act passed last year (HFCAA). That Act amends the Sarbanes-Oxley Act of 2002 or …
Tag: audit inspections
Three Key Issues for SEC Enforcement
SEC Chairman Clayton identified significant issues for the SEC enforcement program in his Keynote Remarks to the Mid-Atlantic Regional Conference of the Commission’s federal and state partners in Philadelphia, Pa. last week (here). One point he identified involves the Supreme …