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SEC Adopts Rules on Cybersecurity Disclosures

July 26, 2023 The Securities and Exchange Commission recently adopted final rules requiring registrants to disclose material cybersecurity incidents they experience and to disclose on an annual basis material information regarding their cybersecurity risk management, strategy and governance.

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SEC Adopts Money Market Fund Reforms

July 12, 2023 The Securities and Exchange Commission (SEC) recently adopted amendments to certain rules that govern money market funds under the Investment Company Act of 1940.

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PCAOB Issues Proposal on Auditor Reporting of Noncompliance

June 6, 2023 The Public Company Accounting Oversight Board recently issued for public comment a proposal that would amend PCAOB auditing standards related to the auditor’s responsibility for considering a company’s noncompliance with laws and regulations, including fraud.

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FASB Issues Proposal To Clarify Accounting Guidance Related to Profits Interest Awards

May 11, 2023 The Financial Accounting Standards Board recently published a proposed Accounting Standards Update intended to improve generally accepted accounting principles by adding illustrative guidance to help entities determine whether profits interest and similar awards should be accounted for as a share-based payment arrangement within the scope of Topic 718, Compensation—Stock Compensation.

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