BDO has been at or near the top of our quarterly auditor changes roundups for a long time now. The global audit firm once again led all major accounting firms in new SEC clients in the second quarter of 2015 with … Continue reading
Monthly Archives: July 2015
CEO and CFO Departures: A Ten Year Review
In response to Section 409 of the Sarbanes-Oxley Act related to “Real Time Issuer Disclosures,” the SEC began requiring all 10-K filers to disclose within four business days any personnel changes affecting the company’s directors and officers. This disclosure requirement became effective on … Continue reading
Analyzing Conflict Mineral Reporting in Year 2
The 2015 filing season marks the second year of conflict mineral reporting for public companies. In all, there have been 1,279 reports – Form SD (Specialized Disclosure) – filed since January 1, 2015. This is down from the 1,330 reports filed … Continue reading
Auditors Copied on SEC Comment Letters
SEC Comment Letters are a rich vein of data on companies and their operations. For the average investor, however, that data is difficult to mine. The total volume of communication can be quite substantial, and the letters are often dense. Few stakeholders have the time … Continue reading