Introductory Text News Today

<h2><span style="font-size: small;">Introduction<a name="_ednref1" href="https://www.sec.gov/news/statement/munter-oca-2021-12-06?utm_medium=email&utm_source=govdelivery#_edn1">[1]</a></span></h2>
<p><span style="font-size: small;">The events of the past year bring to mind the old saying that “change is the only constant in life.” Our capital markets continue to evolve and...

<h2><span style="font-size: small;">Introduction</span></h2>
<p><span style="font-size: small;">As we mark the upcoming twentieth anniversary of the enactment of the Sarbanes-Oxley Act of 2002 (“SOX”), it is critical for all gatekeepers in the financial reporting ecosystem (auditors, management, and their audit committees) to maintain constant vigilance in the faithful implementation of the requirements...

On September 20, 2021, the U.S. Department of Commerce (“Commerce”) published a final rule codifying numerous changes – both substantive and procedural in nature – to certain portions...

Commerce first published a proposed rule in August 2020, inviting public comment and allowing 30 days for initial comments and 14 days for rebuttal submissions.