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October 2016

By Karrissa Chatergoon, Senior Manager, Assurance Services

Over the years, the SEC has sought to promote capital formation and reduce the compliance costs for smaller registrants while also maintaining investor protection.

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By Joshua Pena, Senior, Assurance Services

The SEC's role as a regulatory agency has been significantly affected in recent years by the Sarbanes-Oxley Act of 2002 and the Dodd-Frank Act of 2010.

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September 2016

By Theresa Asuncion, Manager, Assurance Services

On July 1, 2016, the Securities and Exchange Commission ("SEC") approved Nasdaq Stock Market LLC's ("Nasdaq") proposed rule change to require listed companies to publicly disclose the compensation or other...

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By Lawrence Montgomery, Director, Assurance Services

On May 11, 2016, the Public Company Accounting Oversight Board (the "PCAOB") has re-proposed the standard The Auditor's Report on an Audit of the Financial Statements When the Auditor Expresses an...

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August 2016

By Ian Nicoll, Senior Associate, Assurance Services

Public companies often use non-GAAP financial measures to help investors and other users of the financial statements understand a company’s performance and/or financial position in different ways than US GAAP...

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By Michael Brooder, Partner-in-Charge, SEC Practice Group, New England Region

Remember when raising funds in the capital markets was only for large companies? Did you think the IPO process was too burdensome and only possible for companies raising large dollars?...

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March 2016

By Sougata Banerjee, Director, Assurance

On February 25, 2016, the Financial Accounting Standards Board issued its long awaited standard on lease accounting.

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By Jun Kim, Senior Manager, Assurance Services

Cybersecurity is a top priority for the Office of Compliance Inspections and Examinations (OCIE) of the Securities and Exchange Commission (SEC) again this year as it is seen as important...

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February 2016

By Michael D. Feinstein, Partner, Assurance Services

In the May 2014 issue of SEC Insights, I reported on the AICPA's Center for Audit Quality Audit Committee Collaboration's recently published Enhancing the Audit Committee Report: A Call...

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By Kristin Pizzi, Senior, Assurance Services

On July 1, 2015, the Securities and Exchange Commission (the “SEC”) issued the long awaited proposal for new corporate clawback policies under section 954 of the Dodd-Frank Wall Street Reform...

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March 2015

By Kim Lamplough, Partner, Assurance Services

Included in the many requirements of the Dodd-Frank Act is an yet incomplete requirement for the U.S. Securities and Exchange Commission ("SEC") to review the accredited investor definition in its...

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By Michael Curto, Partner, Assurance Services

This new ASU provides guidance on when an acquired entity and its subsidiaries can apply pushdown accounting.�Pushdown accounting is used subsequent to a business combination to adjust the standalone financial statements of an acquired...

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February 2015

By Lawrence Montgomery, Manager, Assurance Services

The AICPA held their annual conference on current SEC and PCAOB developments from December 8-10, 2014 in Washington, D.C. The following is a summary of the main highlights that...

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By Eric Resnick, Manager, Assurance Services

In May 2013, the Committee of Sponsoring Organizations (“COSO”) released its enhanced framework for internal control over financial reporting (“ 2013 Framework”) . The 2013 Framework was initiated due...

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October 2014

By Edward Bechold, Assurance Services Director

In May 2012, the Private Company Counsel (“PCC”) was established by the Financial Accounting Foundation Board of Trustees to provide relief to nonpublic entities (“NonPub”) under United States Generally Accepted...

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September 2014

By Jason Leo, Supervisor, Assurance Services

The Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-15, Presentation of Financial Statements – Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity's Ability to...

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By Walter Godlewski, Partner, Cohen Tauber Spievack & Wagner P.C.

At-the-market offerings, or ATMs, have gained popularity in recent years as a strategic and flexible tool for raising capital. Also called a “dribble offering,” an ATM offering allows a publicly...

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August 2014

By Derek White, Assurance Services Senior Manager

The creation of the Financial Reporting and Audit Task Force (“Task Force”) was announced by the Securities and Exchange Commission (“SEC”) on July 2, 2013 in an effort to strengthen...

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By Heather Bearfield, Principal & National Technology Assurance Services Practice Group Leader

Recent cybersecurity breaches such as Target and Neiman Marcus have caused the U.S. government to start implementing security initiatives throughout all sectors to help defend against cyber-attacks.

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July 2014

By John McCarthy, Assurance Services Senior Manager

The April 5, 2012 Congressional passage of the Jumpstart our Business Startups Act (the “JOBS Act”) required the SEC to conduct a thorough review of Regulation S-K, which is the...

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By Andrew Kleeman, Assurance Services Senior

A development stage company was defined as an entity devoting substantially all of its efforts in establishing a new business for which either (a) operations have not commenced or (b)...

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June 2014

OTCQB Markets Group Update

By Ayoub Sunna, Assurance Services Director

Effective May 1, 2014 the OTC Markets Group implemented changes to make OTCQB a better venture stage marketplace for early and developing U.S. and international companies. Companies are now required...

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SEC Rule 10B5-1 Trading Plans

By Ronil Chandra, Assurance Services Director

Rule10b5-1 of the Securities Exchange Act of 1934, addresses the issue of when insider trading liability arises in connection with a trader's "use" or "knowing possession" of material non-public information....

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May 2014

By Michael D. Feinstein, Assurance Services Partner

In 2012, a group of nationally recognized U.S. corporate governance and policy organizations including the AICPA's Center for Audit Quality formed the Audit Committee Collaboration. The Collaboration recently...

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By David Price, Assurance Services Partner

Last summer, the Securities and Exchange Commission announced its new initiatives and approach to combat financial reporting and microcap fraud. Similar to the auditors' mindset in auditing financial statements by...

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By Sunil Jain, Senior Manager, Assurance Services

In order to increase consistency and comparability of financial statements of businesses and other organizations that are ceasing operations and selling assets to settle debts with creditors, the Financial Accounting...

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April 2014

By John Hughes, Manager, SEC Practice Group, Assurance Services

On December 18, 2013, the U.S. Securities and Exchange Commission (“SEC”) voted to propose amendments to the rules and requirements associated with conducting an offering utilizing the exemptions available...

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By Lawrence Montgomery, Manager, Assurance Services

In December 2013, the Securities and Exchange Commission (“SEC”) submitted a report to Congress recommending a comprehensive review of the disclosure requirements of Regulation S-K (“S-K”) to identify ways to...

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March 2014

By Timothy Landry, Senior Manager, Assurance Services and Ted Lucas, Senior Manager, Assurance Services

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By Tammy Goldstrich, Senior Manager, Assurance Services

Since May 2002, the Financial Accounting Standards Board (“FASB”) has been working with the International Accounting Standards Board (“IASB”) to converge on revenue recognition standards.

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February 2014

By John Sellitto, Director, Assurance Services

The Committee of Sponsoring Organizations’ (“COSO”) was originally organized in 1985 to sponsor the National Commission on Fraudulent Financial Reporting. The first chairman of the National Commission ...

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October 2013

 
September 2012

By James LaRocca, Senior Manager, Assurance Services

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February 2012

By Deborah Rybicki Dietz, Senior Manager, Assurance Services

In December 2011, the AICPA held its annual National Conference on Current SEC and PCAOB Developments (the "Conference"). The major question on most attendees’ minds was when and how IFRS...

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January 2012

By Mark Agulnik, Partner, Assurance and David Maggio, Staff

On November 8, 2011, theSecurities and Exchange Commission (SEC) approved new amendments to the listing rules for reverse-merger companies (RMCs). A reverse merger occurs when a private operating company becomes...

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By Ryan Cole, Manager, Assurance Services

In December 2011, the Securities and Exchange Commission (SEC) announced that it has revised its policies to limit the ability of foreign private issuers (FPIs) to submit initial registration statements...

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August 2011

 
July 2011

By James Meehan, Manager - Assurance Services | james.meehan@marcumllp.com | (631) 414-4248

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June 2011

By Janet Levy, Supervisor, Assurance Services - 212.485.5576

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May 2011

 
March 2011

By Ayoub Sunna, Manager - Assurance Services

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February 2011

By Jonathan Tomazic, Senior Manager - Assurance Services & Mark Zonneveldt, Supervisor - Assurance Services

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January 2011

By Audrey Park, Supervisor – Assurance Services & Alan Markowitz, Partner – Assurance Services

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November 2010

The Dodd–Frank Wall Street Reform and Consumer Protection Act (Pub.L. 111-203, H.R.4173) gives significant power to the SEC Division of Enforcement.

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September 2010

By James LaRocca, Senior Manager - Assurance Services

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August 2010

By Mark Agulnik, Partner, Assurance

In May 2010, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) sponsored a study, Fraudulent Financial Reporting: 1998-2007(the Study). The Study found that there were 347 alleged cases...

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June 2010

By Joanna Widelski, Manager - Assurance Services & Johanna Schweitzer, Senior - Assurance Services

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By Linda Zhang, Manager - Assurance Services and Matthew Lyons, Senior - Assurance Services

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April 2010

By Robert Radovich, Manager - Assurance Services & Nida Siddiqui, Staff Accountant - Assurance Services

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By Christopher Soutar, Supervisor - Assurance Services & Jeff Yonkers, Manager - Assurance Services

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March 2010

By John Klenner, Senior Manager - Assurance Services & Hector Reinoso, Supervisor - Assurance Services

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By Raymond Kelly, Partner - Tax & Business Services &

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February 2010

By Beth Jantzen, Sr. Manager - Assurance Services

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By Anthony Basile, Manager - Assurance Services & Giuseppe Lenopoli, Senior Accountant - Assurance Services

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