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Tag: Form 8-K

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Shadow AI Lands on the SEC’s Radar

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“Shadow AI” may well be the coolest-sounding corporate risk factor you will ever hear of—one that would work nicely on the spine of a Tom Clancy novel. In reality, though, the risk is more routine and pervasive than it is exotic. And as the...

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Tariff Refunds: A Tale of Two Accounting Approaches

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Last month we looked at the prickly issue of how companies are accounting for tariff costs. The accounting questions on the other side of that ledger—what do you do when you might get your money back?—turn out to be equally thorny. After th...

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Cybersecurity Disclosure Rule Poses “Material” Challenge

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To hear Shakespeare tell it, labels are irrelevant. “A rose by any other name would smell as sweet,” Juliet tells Romeo, assuring him that she loves him despite his family name. This may not come as a surprise, but the SEC does not adopt th...

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