Early in November, the Securities and Exchange Commission (SEC) instituted a new rule titled PCAOB Rule 6100, which is under the Holding Foreign Companies Accountable Act, usually shortened to HFCA. Rule 6100 is a key development because it acts as a system for the PCAOB’s determination in the event that it cannot investigate
Category: PCAOB Auditing
On March 24, 2021, the SEC adopted interim final amendments to the following forms:
Under the Securities Exchange Act of 1934 (Exchange Act)
Form 20-F § 249.220f
Form 40-F § 249.240f
Form 10-K § 249.310
Under the Exchange Act and Investment Company Act of 1940 (Investment Company Act)
Form N-CSR §§ 249
On June 2, 2020, the Nasdaq Stock Market LLC filed a proposed rule change with the SEC to amend Rule IM-5101-1. The rule provides Nasdaq authority to deny or continue listing to a company but rules out certain factors. The proposed rule change will establish NASDAQ's position related to quality audits' importance by enhancing di