Tag: internal controls

Internal controls has been at the center of a number of Commission enforcement actions in recent months. Its most recent action in this area focuses on a firm that recognized revenue in a manner that was inconsistent with its own …

SEC – Government Contracts Firm Settle Internal Controls Action Read More »

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The books, records and internal control provisions are an integral part of the FCPA. The Commission’s most recent action involving those provisions, however, centers on a claimed internal control failure by a firm when retaining a foreign agent and imposes …

SEC: Firm’s IC Failure Equals Liability For Subsequent Acquirer Read More »

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