Topic
Financial Reporting
772 published works
The SEC Institute Blog
A New Financial Reporting and Accounting Unit Within the Enforcement Division
On August 5, 2026, the SEC announced the creation of a new Financial Reporting and Accounting unit within the Enforcement Division. In the related Press Release, David Woodcock, Director of…
Global Regulation Tomorrow
Published in OJ – Implementing Regulation amending ITS on benchmarking of internal approaches for 2026 benchmarking exercise
By Simon Lovegrove (UK), Jochen Vester (UK), Michael Born (DE)
On 12 August 2026, there was published in the Official Journal of the EU (OJ) Commission Implementing Regulation (EU) 2026/1872 of 29 July 2026 amending the implementing technical standards laid…
Financial Services Observer
SEC Creates Financial Reporting and Accounting Unit in Enforcement Division
By Robert Long, Michael M. Besser
On Aug. 5, 2026, the Securities and Exchange Commission announced a new specialized unit within its Division of Enforcement focused on accounting and financial reporting fraud, as well as broader misconduct in…
Regulatory Oversight
SEC Creates Dedicated Financial Reporting and Accounting Unit Within Enforcement Division
Key Points The SEC established the Financial Reporting and Accounting Unit within its Division of Enforcement to pursue accounting and financial reporting fraud, as well as misconduct by accountants and…
Cleary Securities, Disclosure, and Governance Watch
SEC Formalizes Focus on Accounting Fraud With Creation of Financial Reporting and Accounting Unit Within the Enforcement Division
By Nowell Bamberger, Tom Bednar, Elizabeth Hanft, Victor L. Hou, Christopher Kavanaugh, Jonathan S. Kolodner, Samuel Levander, Rahul Mukhi, Matthew C. Solomon, Lisa Vicens, Matthew Yelovich
On August 5, 2026, the SEC announced the creation of a new Financial Reporting and Accounting Unit within the Division of Enforcement “to provide the dedicated expertise, focus, and capacity to pursue…
The Securities Law Blog
SEC Establishes Financial Reporting and Accounting Unit in Enforcement Division
The Securities and Exchange Commission today announced it is establishing a new specialized unit within the Division of Enforcement to provide the dedicated expertise, focus, and capacity to pursue accounting…
The CLS Blue Sky Blog
The Case for Breaking Out Labor Costs in Disclosure
By Renholding
In November 2024, the Financial Accounting Standards Board finalized its Disaggregation of Income Statement Expenses (DISE) standard. Beginning in 2028, public firms will have to break out employee compensation from…
India Corporate Law
NFRA Reimagined: What the 2026 Amendment Bill means for Boards, Audit Committees, and Auditors
By Bharat Vasani, Utkarsh Kumar
Summary: NFRA is fast becoming the new benchmark of governance for audit quality, financial reporting and audit committee oversight. This blog examines how the Corporate Laws (Amendment) Bill, 2026 proposes…
The SEC Institute Blog
CorpFin Makes Administrative Updates to the FRM
On June 29, 2026, CorpFin announced a number of administrative revisions to its Financial Reporting Manual. As you can read on the FRM homepage, the changes do not include any…
Global Regulation Tomorrow
EBA Opinion on the implementation of IFRS 18 in FINREP to support consistency with IFRS requirements
By Simon Lovegrove (UK), Jochen Vester (UK), Michael Born (DE)
On 8 July 2026, the European Banking Authority (EBA) published an Opinion providing guidance on how institutions can report profit or loss information during the interim period between the first…