The SEC’s Division of Enforcement talks a lot about valuing voluntary and proactive cooperation and remediation by companies. Yet less often do companies see some tangible evidence that such efforts ...

THE ASSESSMENT OF COMPANY-LEVEL CONTROLS is a critical part of complying with section 404 of Sarbanes-Oxley. The PCAOB says public companies must assess the design and operating effectiveness of these ...

1. The expense report format, including what information it requires. 2. Controls over the submitting employee and the preparation of the expense report. 3. Controls to ensure the approvers do their ...

After several years of sluggish activity, the public markets are showing renewed momentum, from traditional initial public offerings (IPOs) to mergers with special purpose acquisition companies (SPAC) ...

(RTTNews) - Government regulators have issued around $135.6 million fine in separate but related actions against Citigroup Inc. for failing to resolve longstanding internal control and risk issues.