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The SEC’s New SOX Squad: Five Takeaways for Auditors and Public Companies

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The Securities and Exchange Commission has spent the better part of a year scaling back its enforcement function. There are fewer cases, lower penalties, reduced staffing, and a revised enforcement manual. So when a new enforcement unit mat...

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Three Not-So-Obvious Impacts of the Iran War

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Corporate leaders may recall a time before Russia’s attack on Ukraine, when they didn’t have to worry so much about news from overseas––a time when global political and economic instability did not so persistently affect their businesses. B...

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How Will Public Companies Respond to Semi-Annual Reporting?

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Under Chairman Paul Atkins’ SEC, deregulation is starting to feel like the dessert menu offered after a satisfying meal. Public companies must be tempted by the offerings; at the same time, they may be thinking to themselves: “I couldn’t po...

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Companies Take Three Approaches to Tariff-Refund Disclosures

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The Supreme Court decision nixing tariffs imposed under the International Emergency Economic Powers Act (IEEPA) created an immediate question: who gets the money back? The Court stayed away from that thorny issue, and later rulings from the...

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Five Takeaways from the SEC’s Revised Enforcement Manual

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The SEC doesn’t update its Enforcement Manual very often. So, when it does, people notice––securities lawyers in particular. That has certainly been the case with the agency’s just-released update, its first since 2017. Even so, it’s worth...

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