The SEC requested comment on a Public Company Accounting Oversight Board proposed rule that would require disclosure as to whether an issuer's registered public accounting firm is located in a foreign jurisdiction that prevents the PCAOB from conducting audit inspections.
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The SEC published in the Federal Register an interim final rule amending Forms 20-F, 40-F, 10-K and N-CSR for registrants required to comply with disclosure and submission requirements under the Holding Foreign Companies Accountable Act.
The SEC adopted interim final amendments to certain annual reporting forms. The amendments apply to registrants that have to comply with disclosure and submission requirements under the Holding Foreign Companies Accountable Act.