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PCAOB AS 6101 currently lets an auditor give negative assurance on subsequent changes in a comfort letter only as of a date less than 135 days after the end of the most recent audited or ...
Section 162(m) of the Internal Revenue Code limits a public company’s federal income tax deduction for compensation paid to each of its “covered employees” to $1 million per year. F...
Treasury has proposed a rule implementing Section 3 of the GENIUS Act, which determines who may issue, offer and sell payment stablecoins in the United States. The proposal would implemen...
This issue covers SEC proposals to expand performance fees for regulated fund advisers and revise the qualified client definition, modernize interval funds and permit multiple share class...
On September 30, 2026, the UK Financial Conduct Authority published Policy Statement PS 26/19 “Aligning listed issuers’ sustainability disclosures with international standards”, wit...
On October 20, DOJ’s National Fraud Enforcement Division announced the Fraud Whistleblower Incentive Program, which offers individuals an up-front reward of up to $30,000 for tips about...
The Hong Kong Court of Final Appeal confirmed that the court can grant or uphold a winding-up order where the petitioner has assigned its debt to a third party without notice to the compa...
Last week, the Hong Kong Securities and Futures Commission (SFC) has acknowledged improvements in sponsor work since its circular in January identifying deficiencies, but warns that what ...
With the initial reporting deadline under SB 253, California’s greenhouse gas emissions reporting law, set for November 10, 2026, this client update provides an applicability and compli...