Financial Assurance

Order by:Group by:

OCEG Contributed

CFO Project, The
FDIC, Proposed Rule - Annual Independent Audits and Reporting Requirements (2007)
Post-Sarbox, Are Restatements Relevant? (2007)
Journal of Forensic Accounting
General Accounting Standards Board
FASB, Generally Accepted Accounting Principles
Focus on Financial Statement Fraud: Lessons and Insights
GAO, Securities and Exchange Commission's Financial Statements for Fiscal Years 2007 and 2006 (2007)
FASB, FAS 162, The Hierarchy of Generally Accepted Accounting Principles (2008)
Board Adopts Rules for Annual and Special Reporting (PCAOB, 2008)
Final Report of the Advisory Committee on Improvements to Financial Reporting to the United States Securities and Exchange Commission (2008)
Complexity DeCIFiRed — SEC Advisory Committee Releases Final Report (Deloitte, 2008)
SEC Provides Guidance to Open Up Use of Corporate Web Sites for Disclosures to Investors (July 30, 2008)
Achieving Best Practices for Corporate Performance (2008)
SEC, Final Rule, Commission Guidance and Amendment to the Rules Relating to Organization and Program Management Concerning Proposed Rule Changes Filed by Self-Regulatory Organizations (July 2008)
PCAOB, Board Adopts Rules for Succeeding to Registration Status of Predecessor Firm (2008)
GAO / PCIE, Final Financial Audit Manual (July, 2008)
PwC IFRS Blog
SEC, Compliance Alert for Chief Compliance Officers (2008)
SEC, Final Rule - Exemption from Registration Under Section 12(g) of the Securities Exchange Act of 1934 for Foreign Private Issuers (2008)
SEC Votes to Modernize Disclosure Requirements to Help U.S. Investors in Foreign Companies (2008)
China Accounting Standards: A New Beginning (2007)
SEC proposes roadmap for IFRS adoption (2008)
BIS, Sound Practices for the Management and Supervision of Operational Risk (Basel Committee on Banking Supervision, 2003)
EU Directive 2006/46/EC of the European Parliament and of the Council of 14 June 2006 amending Council Directives 78/660/EEC on the annual accounts of certain types of companies, 83/349/EEC on consolidated accounts ... (2006)
EU, European Commission, Modernisation of Company Law and Enhancement of Corporate Governance
FASB and IASB Publish Plan for Completion of Major Joint Projects by 2011 (2008)
FASB/IASB - Completing the February 2006 Memorandum of Understanding: A progress report and timetable for completion (2008)
Buckle Up (On the road to IFRS) (Deloitte, 2008)
PCAOB, Auditing Standard No. 6, Evaluating Consistency of Financial Statements (2008)
SEC, Interpretive Release: Commission Guidance on the Use of Company Web Sites (2008)
SEC, Final Rule: Electronic Filing and Revision of Form D (2008)
GAO, Defined Benefit Pension Plans: Guidance Needed to Better Inform Plans of the Challenges and Risks of Investing in Hedge Funds and Private Equity (2008)
BIS, Implementation of the compliance principles (Basel Committee on Banking Supervision, 2008)
BIS, Compliance and the compliance function in banks (Basel Committee on Banking Supervision, 2005)
Treasury/FRS/FDIC/FTC: Identity Theft Red Flags and Address Discrepancies Under the Fair and Accurate Credit Transactions Act of 2003 (2007)
Basel Committee on Banking Supervision
BIS, Enhancing Corporate Governance for Banking Organisations (Basel Committee on Banking Supervision, 2006)
Bank for International Settlements (BIS)
American Bankers Association (ABA)
FDIC Financial Institution Letter - Corporate Codes of Conduct: Guidance On Implementing An Effective Ethics Program (2005)
Federal Deposit Insurance Corporation (FDIC)
SEC, Foreign Issuer Reporting Enhancements, Final Rule (2008)
SEC, 21st Century Disclosure Initiative
Accounting Standards Updates by Jurisdiction (Deloitte)
Emergency Economic Stabilization Act of 2008
International Accounting Standards Board
International Accounting Standards Board Framework
International Accounting Standards Board (IASB) Conceptual Framework
FASB, Determining the Fair Value of a Financial Asset When the Market for That Asset is Not Active (2008)
SEC/FASB, SEC Office of the Chief Accountant and FASB Staff Clarifications on Fair Value Accounting (2008)
PCAOB, Rule 3526, Communication with Audit Committees Concerning Independence (2008)
SEC, Investment Advisor Codes of Ethics, Final Rule (2004)
AICPA, Risk Assessment Standards Nos. 104-111
OCC, Regulatory Review Amendments, Final Rule (2008)
New Basel Capital Accord, The (BIS, 2001, as issued for comment)
Basel Committee on Banking Supervision, Principles for Sound Liquidity Risk Management and Supervision (2008)
Strategic GRC Yields Clear Payback (2008)
SEC, Enforcement Manual (2008)
Treasury, Interim Final Rule: Tarp Capital Purchase Program (2008)
IRS Notice 2008-94: Section 162(m) - Excessive Compensation and Section 280G - Golden Parachute Payments (2008)
Section-by-Section Analysis of the Emergency Economic Stabilization Act of 2008 (EESA)
UK, Association of Insurance and Risk Managers (AIRMIC)
Promoting Audit Quality (FRC, 2006)
Treasury/OTS, Directors' Responsibilities Guide (2008)
China's New Accounting Standards: A comparison with current PRC GAAP and IFRS (Deloitte, 2006)
FFIEC, Business Continuity Planning (2008)
UK, Combined Code on Corporate Governance, The (FRC, 2006)
Finance Act 2007
Can Companies Excel at Fair Value? (2008)
FASB Summary of Statement No. 157, Fair Value Measurements
FASB and IASB Issue Discussion Paper on Financial Statement Presentation (2008)
EU, Company law and corporate governance: Commission takes action to ensure that 12 Member States implement EU laws (2008)
EU, Transparency obligations of publicly traded companies
EU Internal Audit Manager Guideline for Internal Financial Control Assessment Part I - Principles (2007)
IASB, Reclassification of Financial Assets: Amendments to IAS 39 and IFRS 7 (2008)
SEC Responds to Executive Compensation Disclosure in 2007 Proxy Filings (2008)
SEC, Final Rule, Smaller Reporting Company Regulatory Relief and Simplification (2008)
SEC, Final Rule - Acceptance From Foreign Private Issuers of Financial Statements Prepared in Accordance With International Financial Reporting Standards Without Reconciliation to U.S. GAAP (2008)
SEC, Proposed Rule - Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards by U.S. Issuers (2008)
UK, Financial Services and Markets Act 2000, 2000 CHAPTER 8
UK, London Stock Exchange
UK, Rules and Regulations of the London Stock Exchange
UK, Financial Services Authority (FSA) - Reporting Requirements
UK, Financial Services Authority Handbook Online
UK, Financial Services Authority (FSA), Implementation of the 8th Company Law Directive: Feedback on CP07/24 and final rules (June 2008)
UK, The FSA Register
UK, Companies Act 2006 (Amendment) (Accounts and Reports) Regulations 2008, SI, 2008 No. 393
UK, Companies Act of 2006, C.46
UK, Companies House, Companies Act Web Site
UK, Department for Business Innovation & Skills (BIS) Companies Act of 2006 Page
UK, Company Law Reform Bill - White Paper 2005 (BERR)
UK, Small Companies and Groups (Accounts and Directors' Report) Regulations 2008, SI, 2008 No. 409
UK, Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, SI, 2008 No. 410
Treasury, Final Rule - Regulations Pertaining to Mergers, Acquisitions, and Takeovers by Foreign Persons (2008)
Executive Compensation and the Emergency Economic Stabilization Act of 2008 (2008)
Financial Industry Regulatory Authority (FINRA)
SEC, Spotlight On: Fair Value Accounting Standards
BIS, External audit quality and banking supervision (Basel Committee on Banking Supervision, 2008)
GRC-XML Work Group: December 16, 2008 Meeting

Member Contributed

Federal Financial Institutions Examination Council (FFIEC) IT Handbook Infobase
Nasdaq Stock Market, Inc.
Nasdaq Code of Conduct for the Board of Directors
SEC, NYSE Rulemaking Page
Comptrollers Handbook, Office of the Comptroller of the Currency (OCC)
Risk Magazine
Form 10-K – Annual Report, Pursuant to Sections 13 or15(d) of the Securities and Exchange Act of 1934 (Exchange Act), General Instructions
Form 10-KSB - Annual Report for Small Business Issuers, Pursuant to Sections 13 or15(d) of the Securities and Exchange Act of 1934 (Exchange Act), General Instructions.
Form 10Q – Quarterly Report, Pursuant to Sections 13 or15(d) of the Securities and Exchange Act of 1934 (Exchange Act), General Instructions
Form 10-Q - Quarterly Report Pursuant to Sections 13 or15(d) of the Securities and Exchange Act of 1934 (Exchange Act), General Instructions
Form 8-K - Current Reports Pursuant to Sections 13 or15(d) of the Securities and Exchange Act of 1934 (Exchange Act), General Instructions
SEC, Financial Reporting Information Center: Regulatory Actions
SEC, Laws That Govern the Securities Industry
SEC Forms
Securities Lawyer's Deskbook
SEC, International Reporting and Disclosure Issues in the Division of Corporation Finance
General Rules and Regulations Promulgated under the Securities Exchange Act of 1934
Government in Financial Services: Options and Dilemmas (Ernst & Young, 2009)
Speech by SEC Chairman: Chairman's Opening Statement; Proposed Revisions to the Executive Compensation and Related Party Disclosure Rules (January 17, 2006)
NCUA, Risk Assessment Reporting in Corporate Credit Unions
Item 402 of Regulation S-K - Executive Compensation (February 12, 2007)
SEC, Proposed Rule - Amendments to Financial Responsibility Rules for Broker-Dealers (March 19, 2007)
Corporate & Securities Law Blog
FASB, Exposure Documents
FAS 140 – Transfers of Financial Assets Amendments (Ernst & Young, May 2007)
SEC, Division of Investment Management
SEC, Division of Corporation Finance
AIMA, Guide to Sound Practices for European Hedge Fund Managers (2007)
UK, Financial Services Authority - MiFID Permissions and Notifications Guide
UK, Financial Services Authority - Markets in Financial Instruments Directive (MiFID)
Markets in Financial Instruments Directive (MiFID)
EU's Financial Services Action Plan (2007)
IRS Notice 2007-49, Covered Employees Under Section 162(m)(3) (June 18, 2007)
SEC, Final Rule, Investment Governance, Commission Response to Remand by Court of Appeals Regarding Investment Company Governance Practices (2006)
International Financial Law Review (IFLR)
Tokyo Stock Exchange (TSE)
Internet Law - Offshore Financial Centers and Offshore Banking
OCC, Regulatory Review Amendments (2007)
SEC, Proposed Rule - Smaller Reporting Company Regulatory Relief and Simplification (2007)
SIFMA, Securities Industry and Financial Markets Association
CFO Magazine
Competitive Financial Operations: The CFO Project
SEC, Shareholder Choice Regarding Proxy Materials; Final Rule (August 1, 2007)
SEC, Short Selling in Connection With a Public Offering, Final Rule (August 10, 2007)
SEC, Spotlight On: International Financial Reporting Standards "Roadmap"
SEC, Proposed Rule: Acceptance From Foreign Private Issuers of Financial Statements Prepared in Accordance With International Financial Reporting Standards Without Reconciliation to U.S. GAAP (2007)
Financial Week Magazine (Crain Financial Group)
Interagency Proposal for Model Privacy Form Under the Gramm-Leach-Bliley Act; Proposed Rule (2007)
SEC, Discussion Paper for Consideration by the SEC Advisory Committee on Improvements to Financial Reporting (Draft, July 31, 2007)
SEC, Disclosure and Accounting Practices in the Municipal Securities Market (July 2007)
SEC, Concept Release on Allowing U.S. Issuers To Prepare Financial Statements in Accordance With International Financial Reporting Standards; Proposed Rule (August 14, 2007)
American Bankers Association (ABA): Center for Regulatory Compliance, Hot Topics and Advocacy
SEC, Order Granting a Conditional Exemption to Broker-Dealers From Requirements in Rules 15c3–1 And 15c3–3 Under the Securities Exchange Act of 1934 ; Purchase of Deferred Variable Annuity Contracts (September 13, 2007)
UK, Accounting Standards Board
RiskCenter
Sarbanes-Oxley and the Inch-Thick Contract (2005)
SEC Votes for Final Rules Defining How Banks Can Be Securities Brokers - Eight Years After Passage of the Gramm-Leach-Bliley Act, Key Provisions Will Now Be Implemented (2007)
Securities Law 360 Newsletter for Litigators and Compliance Professionals
SEC, Final Rule, Definitions of Terms and Exemptions Relating to the ‘‘Broker'' Exceptions for Banks (October 3, 2007)
SEC, Fed Finalize Bank-Broker Rules (2007)
FASB, Frequently Asked Questions: Financial Accounting Standards No. 123 (Revised 2004)
SEC, Regulation S-X, Title 17 CFR Part 210
SEC - Final Rule: Amendment to Rule 4-01(a) of Regulation S-X Regarding the Compliance Date for Statement of Financial Accounting Standards No. 123 (Revised 2004), Share-Based Payment
SEC, Division of Corporation Finance: Frequently Requested Materials
SEC, Final Report of the Advisory Committee on Smaller Public Companies (2006)
Mitratech
BWise
Regulatory Intelligence by Michael Rasmussen: an Axentis Thought Leadership White Paper
Cura Software Solutions