Audit Analytics released our latest report, Corporate Implementation of SEC’s Compliance & Disclosure Interpretations Regarding Non-GAAP Financial Measures, at this year’s annual AICPA conference on current SEC and PCAOB developments, held in Washington, D.C. The SEC recently provided an update to the Compliance & Disclosure … Continue reading
Monthly Archives: December 2017
Peer Benchmarking and Trends in Executive Compensation: 2017 Update
Companies use peer groups to gain insight and help set executive pay ranges in comparison to its competitors. Generally, peer groups used for benchmarking are selected to reflect the target company in some way. Peers usually include close competitors or companies of a … Continue reading
Error Corrections – A Look at Adjustment and Restatement Trends
Accounting corrections are arguably one of the most important metrics in understanding trends in financial reporting. In some of our previous blogs, we discussed the differences between material and immaterial errors, and different regulatory requirements associated with different types of … Continue reading
A Look at Top SEC Comment Letter Issues in 2017
2017 marked the eighth consecutive year of decline in the number of SEC comment letters. During the first six months of 2017, 2,315 letters1 were filed (905 CORRESPs and 1,410 UPLOADs) – a decrease of 246 letters (9.6%) from the first … Continue reading