Photograph of skyscrapers with glass windows from the ground facing up to a blue sky

Tag: Sarbanes Oxley

Image of the dome of the U.S. Capitol building

Intelligize Data: Large Filers Struggling with Internal Controls After Going Public

Image of the dome of the U.S. Capitol building

It has been more than 20 years since Congress passed the Sarbanes-Oxley Act in response to a rash of turn-of-the-century accounting scandals. But unlike those choker necklaces and Nickelback CDs you’re holding onto from the era, SOX remains...

Read More

SEC Indicates New Concerns Over Auditor Independence

Who’s watching the watchers? It’s a question that has preoccupied conspiracy theorists and flummoxed polities for centuries. It seems to come up regularly in the world of corporate governance, too, when assessing Wall Street gatekeepers who...

Read More
SEC Exercises Little-Used Clawback Rule

SEC Exercises Little-Used Clawback Rule

SEC Exercises Little-Used Clawback Rule

Unless you’re a student of corporate-governance history, you probably don’t remember SOX 304. That’s OK: the SEC rarely invokes the provision. But earlier this month, the agency dusted off the measure to claw back some ill-gotten gains from...

Read More

SEC Eases Audit Requirements for Smaller Companies

It takes a lot to break through the coronavirus-centric news cycle, but this development in the world of financial regulation does the trick. Last week, the Securities and Exchange Commission adopted changes that will cut back on auditor at...

Read More