SEC Acting Chief Accountant Paul Munter highlighted the importance of the auditor independence framework and of fostering an ethical culture to ensure investor protection and confidence.
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SEC Office of International Affairs Director YJ Fischer underscored that continued trading of Chinese securities on U.S. exchanges will require the resolution of audit access issues.
In a paper exploring the accounting implications of investments in digital assets, ISDA described challenges in accounting and reporting for digital assets under U.S. GAAP.
The Financial Accounting Standards Board published three proposed Taxonomy Implementation Guides relating to accounting changes, reorganizations and reinsurance-related disclosures.
A publicly traded Atlanta-based pest control company settled SEC charges for multiple accounting violations.