Daily Archives: June 13, 2017, 11:41 am

Financial Restatements Continue to Decline for U.S. Reporting Companies | The D&O Diary

Financial restatements among U.S public companies hit their lowest level in years in 2016, according to the updated annual report of Audit Analytics. As a result of heightened standards as well as the decreased numbers of listed companies, the share U.S. companies restating their prior financial statements hit their lowest level since 2010 and the number of companies restating their…

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We’ve Been Hacked—What Do We Need to Disclose in Our SEC Filings? — Inside Counsel

In the wake of a cyber incident, a general counsel is confronted with a flood of questions that must be answered quickly. What are our obligations under the patchwork of state, federal and international laws and regulations that may require reporting, especially if financial services or health information are impacted? What is the risk-benefit analysis of disclosing an incident to…

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