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Q2 2022 Initial Public Offering Trends: 2022 Slowdown Continues

Posted on July 21, 2022 by Derryck Coleman

The number and size of initial public offerings (IPOs) continued to decline during the second quarter of 2022. There were 46 IPOs during Q2 that raised a combined $5.3 billion. This was the fewest IPOs since Q1 2020 (38) and … Continue reading →

Posted in Corporate + Legal, Initial Public Offerings (IPO), SPACs, Uncategorized

Adjustments Continue to Decline in 2021

Posted on June 9, 2022 by Derryck Coleman

Adjustments to financial statements – known as out-of-period adjustments – fell to a low of just 114 during 2021. This fall represents a 17% decline from 2020 and is part of a broader fall seen since 2016. Out-of-period adjustments are … Continue reading →

Posted in Accounting + Oversight, Out of Period Adjustments, Uncategorized

IPOs Cool Off: Q1 2022 IPO Trends

Posted on May 12, 2022 by Derryck Coleman

Eighty-four companies conducted initial public offerings (IPOs) on the NYSE and Nasdaq during the first quarter of 2022. These companies raised a total of $11.3 billion. Special purpose acquisition companies (SPACs) continued to outpace traditional IPOs, representing about two-thirds of … Continue reading →

Posted in Initial Public Offerings (IPO), Market Share, SPACs

Going Concern Trends in Southern Europe

Posted on April 15, 2022 by Derryck Coleman

Southern European countries have some of the highest rates of going concern opinions in all of Europe. Four countries had going concern rates over 10% during fiscal year 2020. On average, Southern European countries had a going concern rate of … Continue reading →

Posted in Audit Opinions - Europe, Going Concerns

Comment Letters Continue to Decline During 2021

Posted on April 6, 2022 by Derryck Coleman

The number of comment letters issued by the SEC continued to decline during 2021. Comment letters that reference quarterly (10-Q) or annual (10-K) reports fell by 14% during 2021. Comment letters that reference current reports (Form 8-K) fell by 10%. … Continue reading →

Posted in SEC Comment Letters

Going Concern Trends in Canada

Posted on March 8, 2022 by Derryck Coleman

More than half of Canadian companies received a going concern opinion (GCO) in 2020. Canada’s CAS 570, which requires the auditor to assess and report on management’s use of the going concern assumption, became effective for periods ending on or … Continue reading →

Posted in Audit Opinions - Canada, Canada (SEDAR)

The SEC Focuses on Climate Change in Latest Round of Comment Letters

Posted on February 24, 2022 by Derryck Coleman

In the past couple of weeks, the SEC began releasing their first round of climate change-related comment letters to the public. These letters should be used as a template for reviewing current disclosures and assessing whether disclosures should be updated. … Continue reading →

Posted in Corporate + Legal, Corporate Governance, SEC Comment Letters

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