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

Tag: sec

five wooden arches

Five Potential Impacts of Semiannual SEC Reporting

five wooden arches

If you don’t run a public company, the idea of shifting from quarterly to semiannual financial reporting may sound like a classic case of a solution in search of a problem. There was nothing obviously broken about the system that generated...

Read More
rock scale at beach

SEC Weighs in on Tariff Accounting, Just in Time

rock scale at beach

Public companies have been asking a critical question since tariffs started reshaping their cost structures, which has largely gone unanswered: how are we supposed to account for all of this? Fortunately, they just received the closest thin...

Read More
padlock

When “We’ll Lock It Up” Stops Working

padlock

The AI industry spent years assuring everyone that its most valuable assets were safely behind walls. Last month, two incidents in five days challenged that assumption. A supply chain attack on Mercor, a $10 billion AI recruiting startup, g...

Read More
sign with mixed message

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

sign with mixed message

In a shrinking enforcement area, the SOX group is growing.The SEC initiated only 10 accounting and auditing actions in 2025, the lowest number in nine years. The monetary figures are even more striking than those case counts. The SEC collec...

Read More
decadent dessert tray

How Will Public Companies Respond to Semi-Annual Reporting?

decadent dessert tray

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...

Read More