Tag: SEC
Whether 1992 or 2013 version of COSO framework — disclose in management’s and auditor’s internal control reports
by Cydney Posner Last week, I posted a piece regarding the “squishy” deadline (to borrow the term of art coined by the COSO Chair) for implementation of the new 2013 COSO internal control framework. As you may recall, the original 1992 COSO internal control framework is deemed by COSO to […]
Whether 1992 or 2013 version of COSO framework — disclose in management’s and auditor’s internal control reports
by Cydney Posner Last week, I posted a piece regarding the “squishy” deadline (to borrow the term of art coined by the COSO Chair) for implementation of the new 2013 COSO internal control framework. As you may recall, the original 1992 COSO internal control framework is deemed by COSO to […]
Publish the list — hold the irony
by Cydney Posner As required by section 1502(d)(3)(C) of Dodd-Frank, the U.S. Commerce Department has compiled and posted (albeit more than a year late) a list of ”all known conflict mineral processing facilities worldwide.” Without the slightest hint of irony, Commerce notes that the list does “not indicate whether a […]
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