On June 28, 2019, Commissioner Peirce of the Securities and Exchange Commission (“SEC”) delivered a speech entitled “Baby on Board” at the Society for Corporate Governance National Conference. In her speech, Commissioner...more
In previous blog posts, we have discussed PCAOB Staff Guidance on the basics of critical audit matters (CAMs), the determination of CAMs and the methodologies for CAMs compliance. In a recent PCAOB Staff Guidance,...more
On October 31, 2018, the Securities and Exchange Commission (the “SEC”) adopted new property disclosure requirements for mining company registrants. The new rules, codified in Subpart 1300 of Regulation S-K, aim to replace...more