- On December 18, 2013, the Securities and Exchange Commission voted to propose rules intended to increase access to capital for smaller companies. The SEC’s proposal would build upon Regulation A, which is an existing exemption from registration for small offerings of securities up to $5 million within a 12-month period.
- Our panel of professionals in compliance, law, and manufacturing discuss the “conflict minerals” requirements of Section 1502 of the Dodd-Frank Act, and practical approaches to compliance.
- Baker Tilly assists manufacturer with Sarbanes-Oxley compliance
- Currently, there is no guidance in US GAAP about management’s responsibilities for evaluating or disclosing going concern uncertainties. There is also no guidance in US GAAP about when and how going concern uncertainties should be disclosed in an entity’s financial statement footnotes.
- Proposed amendments to certain PCAOB auditing standards regarding significant unusual transactions and other proposed amendments to PCAOB auditing standards. On May 7, 2013 the Public Company Accounting Oversight Board (PCAOB) reproposed the Proposed Auditing Standard – Related Parties; Proposed Amendments to Certain PCAOB Auditing Standards Regarding Significant Unusual Transactions; and Other Proposed Amendments to PCAOB Auditing Standards.
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