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13th Annual SEC Reporting & FASB Forum for Mid-sized & Smaller Companies
Chair(s):
Carol A. Stacey, MSA, CPA, George M. Wilson, MBA, CPA
Practice Area:
Accounting
Published:
Sep 2017
ISBN:
N/A
PLI Item #:
181653
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Table of Contents
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Front Matter
Faculty Bios
Table of Contents
Chapter 1. Center for Audit Quality, CAQ Public Policy and Technical Alert (March 2017)
Chapter 2. Colin Diamond, David Johansen, Holt Goddard, and Irina Yevmenenko, White & Case, Client Alert: Capital Markets, Recent Regulatory Developments and the New US Presidential Administration’s Actions Affecting Public Companies (March 2017)
Chapter 3. Center for Audit Quality, SEC Regulations Committee—Joint Meeting with SEC Staff, SEC Offices—Washington, D.C. (March 23, 2017)
Chapter 4. Center for Audit Quality, SEC Regulations Committee—Joint Meeting with SEC Staff, SEC Offices—Washington, D.C. (September 27, 2016)
Chapter 5. Rick A. Fleming, Investor Advocate, U.S. Securities and Exchange Commission, Speech, Moving Forward with the Commission’s Disclosure Effectiveness Initiative, NASAA Corporation Finance Training, Houston, TX (November 19, 2016)
Chapter 6. Rick A. Fleming, Investor Advocate, U.S. Securities and Exchange Commission, Speech, Moving Forward with the Commission’s Disclosure Effectiveness Initiative, NASAA Corporation Finance Training, Houston, TX (November 19, 2016)
Chapter 7. U.S. Securities and Exchange Commission, Division of Corporation Finance, Filing Review Process (last updated March 10, 2017)
Chapter 8. Ryan Castillo, Morrison & Foerster, Practice Pointers: Anticipating and Addressing SEC Comments on Non-GAAP Financial Measures
Chapter 9. RSM US LLP, Insights Article, Revenue Recognition: Overview of ASC 606 (March 2017)
Chapter 10. Sylvia E. Alicea, Professional Accounting Fellow, Office of the Chief Accountant, U.S. Securities and Exchange Commission, Speech, Remarks before the Bloomberg BNA Conference on Revenue Recognition, Washington, D.C. (May 8, 2017)
Chapter 11. Center for Audit Quality, Preparing for the New Revenue Recognition Standard (December 2016)
Chapter 12. Crowe Horwath, Keeping You Informed—First Quarter Accounting and Financial Reporting Developments (April 2017)
Chapter 13. Crowe Horwath, Keeping You Informed—Fourth Quarter Accounting and Financial Reporting Developments (January 2017)
Chapter 14. Wesley R. Bricker, Chief Accountant, U.S. Securities and Exchange Commission, Speech, Remarks before the 2017 Baruch College Financial Reporting Conference: “Advancing Our Capital Markets with High-Quality Information,” New York, NY (May 4, 2017)
Chapter 15. Wesley R. Bricker, Chief Accountant, U.S. Securities and Exchange Commission, Speech, Remarks before the Annual Life Sciences Accounting & Reporting Congress: “Advancing Effective Internal Control and Credible Financial Reporting,” Philadelphia, PA (March 21, 2017)
Chapter 16. Wesley R. Bricker, Chief Accountant, Office of the Chief Accountant, U.S. Securities and Exchange Commission, Speech, Remarks before the University of Tennessee’s C. Warren Neel Corporate Governance Center: “Advancing the Role and Effectiveness of Audit Committees,” Knoxville, TN (March 24, 2017)
Chapter 17. Crowe Horwath, Headline Speeches From the 2016 AICPA SEC Conference (December 2016)
Chapter 18. Jones Day, White Paper, SEC Enforcement in Financial Reporting and Disclosure—2016 Year in Review (January 2017)
Chapter 19. U.S. Securities and Exchange Commission, Press Release 2015-38, SEC Charges Goodyear with FCPA Violation, Washington, D.C. (February 24, 2015)
Chapter 20. U.S. Securities and Exchange Commission, Press Release 2015-179, SEC Charges Sports Nutrition Company with Failing to Properly Disclose Perks for Executives, Former Audit Committee Chair Among Four Individuals Charged, Washington, D.C. (September 8, 2015)
Chapter 21. U.S. Securities and Exchange Commission, Press Release 2015-275, SEC Suspends Public Accountants for Bad Auditing, Washington, D.C. (December 10, 2015)
Chapter 22. U.S. Securities and Exchange Commission, Press Release 2015-184, SEC Charges BDO and Five Partners in Connection with False and Misleading Audit Opinions, Washington, D.C. (September 9, 2015)
Chapter 23. U.S. Securities and Exchange Commission, Press Release 2016-48, SEC Charges Company and Executives for Faulty Evaluations of Internal Controls, Washington, D.C. (March 10, 2016)
Chapter 24. U.S. Securities and Exchange Commission, Press Release 2017-64, Executives Charged with Manipulating Company’s Accounting Systems to Steal Money, Washington, D.C. (March 10, 2017)
Chapter 25. U.S. Securities and Exchange Commission, Press Release 2010-93, SEC Charges Diebold and Former Executives with Accounting Fraud, Washington, D.C. (June 2, 2010)
Chapter 26. Public Company Accounting Oversight Board, PCAOB Release No. 105-2017-029, Order Instituting Disciplinary Proceedings, Making Findings and Imposing Sanctions, In the Matter of Fulvio & Associates, L.L.P., Kenneth Werner, CPA, Gennaro Fulvio, CPA, and Kevin Clark, CPA (June 27, 2017)
Chapter 27. Public Company Accounting Oversight Board, PCAOB Sanctions Three Audit Firms and Two Engagement Partners for Broker-Dealer Audit Independence Violations, Washington (September 15, 2016)
Chapter 28. United States of America Before the Securities and Exchange Commission, Exchange Release No. 78393, AAER No. 3790, Administrative Proceeding File No. 3-17356, In the Matter of EFP Rotenberg, LLP and Nicholas Bottini (July 22, 2016)
Chapter 29. Public Company Accounting Oversight Board, Enforcement Spotlight: Improper Altercation of Audit Documentation
Chapter 30. Public Company Accounting Oversight Board, PCAOB Sanctions Five Firms and Seven Individuals for Audit Failures, Violations of Engagement Quality Review Rules, or Noncooperation with an Investigation, Washington (June 15, 2016)
Chapter 31. United States of America Before the Securities and Exchange Commission, Exchange Act Release No. 78872, AAER No. 3802, Administrative Proceeding File No. 3-17552, In the Matter of Ernst & Young LLP and Gregory S. Bednar (September 19, 2016)
Chapter 32. United States of America Before the Securities and Exchange Commission, Exchange Release No. 80238, AAER No. 3863, Administrative Proceeding File No. 3-17881, In the Matter of Nima Hedayati (March 14, 2017)
Chapter 33. BDO, BDO Flash Report: FASB, FASB Clarifies the Definition of a Business (January 2017)
Chapter 34. BDO, BDO Knows: FASB, FASB Issues ASU on Credit Losses on Financial Instruments (June 2016)
Chapter 35. BDO, BDO Flash Report: FASB, FASB Updates Presentation of Pension and Other Postretirement Benefit Plan Costs (March 2017)
Chapter 36. Financial Accounting Standards Board, Technical Agenda Overview (Revised May 18, 2017)
Chapter 37. RSM US LLP, Financial Reporting Insights: A Biweekly Resource for Recent Financial Reporting Developments (May 24, 2017)
Chapter 38. RSM US LLP, Financial Reporting Insights Article, 2016 Effective Date Reminder (November 16, 2016)
Chapter 39. BDO, BDO Knows: FASB, Topic 842, Leases (July 2016)
Chapter 40. Public Company Accounting Oversight Board, Fact Sheet: Adoption of an Auditing Standard on the Auditor’s Report (June 1, 2017)
Chapter 41. Public Company Accounting Oversight Board, PCAOB Adopts New Standard to Enhance the Relevance and Usefulness of the Auditor’s Report with Additional Information for Investors, Washington (June 1, 2017)
Chapter 42. Steven B. Harris, Board Member, Public Company Accounting Oversight Board, Speech, Earning Investor Confidence, Canadian Public Accountability Board 2017 Audit Quality Symposium, Toronto (May 17, 2017)
Chapter 43. Jeanette M. Franzel, Board Member, Public Company Accounting Oversight Board, Speech, Innovative & Robust Audit Profession to Serve Investors and the Public Interest, 16th Annual Financial Reporting Conference, New York (May 4, 2017)
Chapter 44. Public Company Accounting Oversight Board, Staff Inspection Brief, Volume 2016/3, Information about 2016 Inspections (July 2016)
Chapter 45. Public Company Accounting Oversight Board, Standard-Setting Update, Office of the Chief Auditor (March 31, 2017)
Chapter 46. Steven B. Stokdyk, Joel H. Trotter, and Catherine Bellah Keller, Latham & Watkins LLP, Boardroom Perspectives, No. 2099, How Directors Can Use Sustainability to Drive Value (March 22, 2017)
Chapter 47. Latham & Watkins LLP, Client Alert Commentary, No. 2026, New SEC Staff Guidance on CEO Pay Ratio Disclosure Rules—Determining the Median Employee (October 31, 2016)
Chapter 48. Sydney K. Garmong, Crowe Horwath, SEC and PCAOB Year-End Update (February 2017)
Chapter 49. Center for Audit Quality, The CPA’s Role in Addressing Cybersecurity Risk, How the Auditing Profession Promotes Cybersecurity Resilience (May 2017)
Chapter 50. U.S. Securities and Exchange Commission, Division of Corporation Finance, CF Disclosure Guidance: Topic No. 2, Cybersecurity (October 13, 2011)
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