Critical Audit Matters give auditors a chance to explain their view of the risks and financial implications of climate change and ESG.| Audit Analytics
On 26th October 2023, the government enacted the Economic Crime and Corporate Transparency Act hoping to limit criminal exposure.| Audit Analytics
The final quarter of 2023 saw 40 new initial public offerings (IPOs), raising a total of $4.2 billion.| Audit Analytics
This year, the Barometer highlights disclosure trends from eight questions pertaining to transparency in audit committee proxy statements from 2014 and 2023.| Audit Analytics
Auditor Changes Q3 2023. Hong Kong-based Ark Pro CPA & Co was the leader in net SEC audit client gains in the third quarter of 2023.| Audit Analytics
Financial Restatements: A 20-Year Review, we found that 68% of restatements resulted in a negative income impact during 2022| Audit Analytics
The SEC’s new rule on cybersecurity has finally been issued. Starting December 18, 2023, SEC rules will require 8-K filings to begin.| Audit Analytics
Initial public offerings (IPOs) grew slightly in the third quarter of 2023. In total, 45 IPOs raised a combined total of $9.2 billion during Q3.| Audit Analytics
SOX 404 (Section 404 of the Sarbanes-Oxley Act of 2002) requires companies to annually review and disclose the effectiveness of their internal controls over financial reporting (ICFR).| Audit Analytics
All eleven of Cohen & Co’s new clients gained during Q2 2023 were previously audited by BBD.| Audit Analytics