- The SEC’s Advisory Committee on Small and Emerging Companies is scheduled to discuss the requirement for auditors to verify management’s internal controls over financial reporting at its upcoming meeting. The advisory panel previously said smaller companies find the requirement costly, and its members support widening the scope of the exemptions to the rule.
- Bylaws should govern how a cooperative operates. However, too often business evolves faster than bylaws.
- New revenue recognition standards will have specific considerations for software and technology companies.
- The Committee of Sponsoring Organizations of the Treadway Commission (COSO) updated its Enterprise Risk Management—Integrated Framework to reflect the connection between an organization’s risk management and its strategy and performance. The updated Framework discusses enterprise risk management relative to the changes in business arising from developments in the financial markets, the emergence of new technologies and demographic changes.
- The behavioral health industry has seen growing consolidation as strategic and financial buyers seek to capitalize on significant industry fragmentation and demand that currently outstrips supply.
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