A Closer Look into Human Capital Management Disclosures

In 2017, the Human Capital Management Coalition petitioned the SEC to expand disclosures surrounding the human capital management policies, practices, and performance. In response to this request, after significant discussion, the SEC amended Regulation S-K Item 101(c) and required disclosure of … Continue reading

PCAOB Adopts Amendments to Independence Rules, Announces 2020-2024 Strategic Plan

On November 19th, the Public Company Accounting Oversight Board (PCAOB) adopted amendments to its independence requirement to align with the Securities and Exchange Commission (SEC) rules. “The Board’s targeted amendments are intended to avoid confusion, differences, and duplication between PCAOB … Continue reading

Accounting and Auditing Enforcement Releases (AAERs): Q3 and Q4 2019

The Securities and Exchange Commission (SEC) provides a list of certain enforcement actions related to financial reporting concerning administrative proceedings and civil lawsuits. These Accounting and Auditing Enforcement Releases (AAERs) are analyzed by Audit Analytics and key data points are … Continue reading

Seventeen Year Review of Audit Fee and Non-Audit Fee Trends

Audit Analytics has released its annual audit fees report, Seventeen Year Review of Audit Fee and Non-Audit Fee Trends, which focuses on the audit and non-audit fees paid and disclosed by accelerated and large accelerated filers over a seventeen-year period. A … Continue reading