As recent scandals have demonstrated, ensuring the independence of auditors from the publicly traded clients whose books they inspect is one of the most vexing problems in the financial world today. Arguably, the imposition of a mandatory audit system through the 1930s federal securities laws created the modern problem of auditor independence. The core issue is that the statutory audit is simply a commodified cost of doing business for issuers that imposes an impossible obligation to serve an unspecified investing public on the auditors. Yet, this investing public neither hires, fires, nor controls the auditors. Instead, the audit relationship is managed by the board of the company being audited. The resultant conflict of interest has proven to be insurmountable even after multiple refo...
... what would now be deemed a "public offering" of stock (what I am calling the "offering audit")... the United States where examination requirements for those wishing to use the new title of "CPA" di...
Small Business: CPAs Can Help - Cover Story The SEC issued new rules to aid small business capital formation through easing reporting requirements. Rule 504 allows most public offering issuers to raise up to $1 million before they have to register under Securities Act of 1993. Safe-harbor provisions were expanded to include regulation A offering statements. The new rules have already influenced capital formation as shown by a significant increase in capital formation between Aug 1992 and Apr 1993 as compared to 1991.
... Implementing Risk Retention Requirements of Dodd-Frank Act . Director of FINRA Corporate Fi... to Proposed Expansion of Member Private Offering Rule . FRB Issues Proposed Rule That Would Elimina...SEC and CFTC to Hold Public Roundtable Discussion on Scheduling Implementation...
.... Company: Business North Carolina Public Relations Contact: Ben Kinney, Publisher Phone: 70... with the planning of an initial public offering and subsequent SEC activities, and advise on otherr business requirements as needed. Company: PROOF-it-ONLINE Public Relatio...
...Listing Requirements for Companies Applying To List After Consummation ...Public Reference Room, and http://www.nyse.com. II. Self-... going public by way of an initial public offering. While the public shell company is required to rep...
... General Motors' gargantuan $20.1 billion offering-- the largest IPO in US history--gross proceeds in... anxious to take their portfolio companies public. PE-backed companies tend to be large and mature a..., the new and enhanced governance requirements can be assimilated into IPO planning and should no...
...CB&H is the 25th largest Certified Public Accounting firm in the nation with offices located... with the planning of an initial public offering and subsequent SEC activities, and advise on otherr business requirements as needed. Company: Shelco Media Contact: Bud Palm...
... and retirements readily available to the public. At a minimum, each institution offering preferred...
The Patient Protection and Affordable Care Act, Public Law 111-148, was enacted on March 23, 2010, and the Health Care and Education Reconciliation Act (the Reconciliation Act), Public Law 111- 152, was enacted on March 30, 2010 (jointly referred to as ``the Affordable Care Act''). The Affordable Care Act and implementing regulations (codified in Department of Heath and Human Services (HHS) amended interim final rules (IFR) at 45 CFR Part 147) require that non- grandfathered health insurance plans and issuers offering group and individual coverage have effective internal claims and appeals and external review processes. The effective date for these requirements is plan or policy years beginning on or after September 23, 2010. Regarding external review, the statute requires that health p...
... or through a less-regulated initial public offering. Relaxes 500-Shareholder Threshold for ... Relaxes Requirements for New Category of "Emerging Growth Companies." T...
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