Monthly Archives: February 2021

How the SEC’s Focus on Climate Change Might Affect Comment Letters

Posted on February 26, 2021 by

On Wednesday, Acting SEC Chair Allison Herren Lee directed the Division of Corporation Finance to begin focusing on climate-related disclosures. This is the first action the SEC has taken to address climate-related disclosure since the Commission’s 2010 Interpretive Guidance. The … Continue reading →

Serving Their Purpose? Insights on Critical + Key Audit Matters

Posted on February 25, 2021 by

Audit Analytics’ recently released report – Serving Their Purpose? Insights on Critical and Key Audit Matters – provides a comprehensive look at the U.S. and international audit matter standards and the disclosure diversity among audit matters based on the different … Continue reading →

Storytelling with Audit Analytics Europe

Posted on February 23, 2021 by

As the Audit Analytics Europe databases continue to grow in breadth and depth, we watch some interesting stories unfold. For example, AIM-listed London-based advertising agency M&C Saatchi [LON:SAA] has faced a few challenges in the past year and a half.   From 1 October 2020 to 7 December 2020, the … Continue reading →

Pledged Securities in SPACs Pose Double Risk

Posted on February 17, 2021 by and

Pledging securities, when a beneficial owner pledges their company shares as collateral, poses significant risks to corporate governance and share price. This risk is heightened when securities related to a special purpose acquisition company (SPAC) investment are pledged, due to … Continue reading →