This is part two of our SEC filing review where we take a look back at notable disclosures and outliers from our auditor changes, out-of-period adjustments, changes in accounting estimates, and director and officer change data sets. Auditor Changes 1,007 SEC registrants … Continue reading
Category Archives: Director & Officer Changes
Review Notes, Volume 2
With filing season pretty much done and dusted, we can all take a deep breath and relax (for a minute or two). One thing we like to do around here is have a bit of a laugh at some of … Continue reading
General Counsel and Chief Legal Officer Departures: A Five Year Review
Last year we published a detailed report on public-company CEO and CFO departures. In this post, we look into the departure statistics for another core member of the management team, namely the general counsel or chief legal officer. Although the disclosure requirements are not … Continue reading
Review Notes, Volume 1: D&O Changes
Note: This post has been edited from a previous version. At Audit Analytics, we review hundreds of thousands of filings per year. In the course of those reviews, we come across typos, communications apparently not meant for public disclosure, and … Continue reading
2014 SEC Filing Highlights, Part 2 of 2
This week we present the second installment of our inaugural SEC filing highlights blog, in which we cover some of the unique and unusual events from the past year. In this one we look at Auditor Changes, Out of Period … Continue reading
SEC Sweeps Up: Lumber Liquidators Faces Scrutiny
SEC comment letters are a good source of information about the inner workings of a company. Even if the company may be well covered in the press, SEC comment letters still can offer additional information or new points of view. Back in March 2015, Lumber Liquidators … Continue reading
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