605 - In-house Response to Auditors' Requests for Information: Does This System (Still) Work?
Financial reporting and internal control practices are facing increased scrutiny these days, and organizations are taking stock of their existing financial practices, and enhancing and formalizing processes and policies. In-house lawyers have an important role in serving as key legal advisers to their organizations' finance functions. Featured in this Profile, are programs and practices for six organizations, including IKON Office Solutions, Inc., NTMA, TIAA-CREF, TOTAL S.A., and Yamanouchi Pharmaceutical Co., Ltd.
Chart includes the basic principles of compliance, the responsible party, and status, and includes supplemental appendix materials.
An article reviewing SEC rules on management reports on internal control over financial reporting and related requirements applicable to audit committees. Includes an in depth overview of the required elements of the management report, auditor independence considerations, amendments to CEO and CFO certification requirements, and other considerations.
This article focuses on provisional liquidation in Australia.
In the Netherlands, before the takeover of a company the board of the buyer usually commissions due diligence investigations (also known as audits) of the company they intend to take over. This sample will answer some questions about this type of investigation.
This article presents scenarios found in Mexican legislation, showing a clear tendency to hold individuals, either legal representatives, agents, partners, or shareholders, liable for the unlawful acts carried out by the entities that they own and/or represent.
This QuickCounsel describes the process of employees profit sharing in Mexico ("PTU").
This paper analyses three major banking crises over the past two decades to explain, on the basis of evidence, why restructuring systemic banks’ balance sheets is the most effective approach when bailing-out a banking system in Hong Kong.
This is a sample questionnaire for executive officers to develop and verify information in connection with the preparation of Company’s Annual Report on Form 10-K for 2016 and its Proxy Statement for the 2017 Annual Meeting of Stockholders, both of which must be filed with the Securities and Exchange Commission (the “SEC”).