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The Holding Foreign Companies Accountable Act (“HFCAA”)1, in December 2020 passed by the Congress and signed into law by then-president of the United States, Donald J. Trump, is one of...
On January 26, 2022, the SEC issued a release proposing amendments to Form PF (the "Proposal").
The U.S. Securities and Exchange Commission (SEC) has adopted final amendments that, in conjunction with final rules adopted by the Public Company Accounting Oversight Board (PCAOB)...
To print this article, all you need is to be registered or login on Mondaq.com. On March 18, 2021, the SEC adopted interim final amendments to implement the Congressionally-mandated disclosure and submission requirements of the Holding Foreign Companies Accountable Act (HFCA Act). Enacted on December 18, 2020, the HFCA Act reflects Congressional concern that securities were trading in US markets on the basis of audit reports issued by registered public accounting firms with offices for which local authorities prohibited complete inspection by the Public Company Account...