AICPA Provides Guidance on Conflict Minerals Representation Letters


A standard part of every financial statement audit is providing the auditor a representation letter reaffirming certain assertions that are implicit in preparation of financial statements in accordance with GAAP. The AICPA has now provided guidance on what should be included in a representation letter for an independent private sector... Read More

Topics: Public Companies and Securities, Uncategorized

SEC Describes Profiles of Successful Whistleblowers


In its 2014 Report to Congress on the Dodd-Frank Whistleblower Program, the SEC described the profile of successful whistleblowers. Because the SEC must keep the identity of whistleblowers confidential, it can only describe certain commonalities which included: The information provided by each award recipient was specific, in that the whistleblower... Read More

Topics: Employment, Litigation, Public Companies and Securities, Uncategorized