Corporate & Securities Law Blog resource Blog Member contributionOCEG Reviewed
Topics: Compliance, Corporate Governance, Disclosure, Investigations and Enforcements, Mergers & Acquisitions, Tax
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DOL, Reporting and Disclosure Guide for Employee Benefit Plans (Rev. October 2008) resource Agency Guidances OCEG Reviewed
This Reporting and Disclosure Guide for Employee Benefit Plans has been prepared by the U.S. Department of Labor’s Employee Benefits Security Administration (EBSA) with assistance from the Pension Benefit Guaranty Corporation (PBGC). It is intended to be used as a quick reference tool for certain basic reporting and disclosure requirements under the Employee Retirement Income Security Act of 1974 (ERISA). Not all ERISA reporting and disclosure requirements are reflected in this guide.
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DOL/EBSA - Annual Return/Report Form 5500 Series resource Forms Member contributionOCEG Reviewed
Each year, pension and welfare benefit plans generally are required to file an annual return/report regarding their financial condition, investments, and operations.
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FASB Proposes Disclosures About an Employer’s Participation in Multiemployer Plans (Deloitte, September 2010) resource Articles OCEG Reviewed
Vol. 17 Heads Up Issue 30 (Seotember 2, 2010)
FASB, Proposed Accounting Standards Update: Compensation—Retirement Benefits—Multiemployer Plans (Subtopic 715-80): Disclosure about an Employer’s Participation in a Multiemployer Plan (September 1, 2010) resource Standards and Guidelines OCEG Reviewed
Purpose: The FASB is issuing this proposed Update to obtain feedback from stakeholders on its proposed amendments for disclosing additional information about an employer’s participation in a multiemployer plan (for example, for pension or retiree healthcare).
FTC, Privacy of Consumer Financial Information; Final Rule (2000) resource National Regulations Member contributionOCEG Reviewed
Subtitle A of Title V of the Gramm-Leach-BlileyAct (GLBA), captioned Disclosure of Nonpublic Personal Information, limits the instances in which a financial institution may disclose nonpublic personal information about a consumer to nonaffiliated third parties, and requires a financial institution to disclose to all of its customers the institution’s privacy policies and practices with respect to information sharing with both affiliates and nonaffiliated third parties.
Codified at 16 CFR Part 313
65 Federal Register 33646 (May 24, 2000)
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Impact of the Sarbanes-Oxley Act on Information Quality in Capital Markets, The (2007) resource White Papers OCEG Reviewed
Abstract: This paper examines how corporate governance reforms surrounding the Sarbanes-Oxley Act (SOX) of 2002 affect the quality of information in capital markets. Public, private and total information quality is examined. Our information quality measures are based on financial analyst forecasts as in Barron, Kim, Lim and Stevens (1998) and Gu (2005). We find that the passage of SOX is associated with a temporary increase in the quality of public information immediately following the Act's adoption, but the increase is not maintained.
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Internal Controls Against Fraud: New rules to compel accurate accounting by firms (Japan Times, 2006) resource International Materials Member contributionOCEG Reviewed
J-SOX is an informal name for a new legislative framework of internal financial controls for companies that falls within the scope of the Financial Instruments and Exchange Law. This law was enacted in June as an amendment to the Securities and Exchange Law.
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Journal of Forensic Accounting resource Books / Publications OCEG Reviewed
The focus of the journal is on the evidentiary nature of accounting data, and topics include accounting fraud and forensic auditing; compliance, due diligence, and risk assessment; detection of financial statement misrepresentation and tax evasion; bankruptcy and valuation studies; GAAS, GAAP and SEC violations or accounting irregularities; non-standard entries, structured transactions, records tampering, and earnings management (non-neutral financial reporting); fair presentation and disclosure transparency; audit quality review and evaluation; transaction tracing, reconstruction and accounta
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PCAOB Drafts Bill to Make Disciplinary Proceedings Public (September 2010) resource Articles OCEG Reviewed
Introduction: The Public Company Accounting Oversight Board has written to Congress with a draft bill that would amend the Sarbanes-Oxley Act to allow it to make its disciplinary hearings of accounting firms and auditors public.
