Public Company Accounting Oversight Board Archives

Public Company Accounting Oversight Board

Capital Markets & Public Companies Quarterly: 2018 Proxy Season Pointers, Disclosing the “Tax Cuts and Jobs Act,” Shareholder Proposals and ICOs

by Robert H. Cohen, Thomas P. Conaghan, Thomas J. Murphy, William Hadler, Eric Orsic, Gary Emmanuel, Heidi J. Steele and Mark J. Mihanovic | Jan 25, 2018 | Executive Compensation

The end of a year and beginning of the next generally starts the countdown to the public company proxy season. But before moving into 2018, registrants would be well served by first looking back to the guidance that came out of the SEC at the end of 2017.

During the last quarter, the SEC staff had their hands full preparing for new standards impacting registrants’ filings this year, keeping pace with tax reform, tweaking the shareholder proposal process and corralling a burgeoning cryptocurrency market.

Will Auditors Influence How Executives Are Paid?

by McDermott Will & Emery | Mar 20, 2012 | Executive Compensation

by Andrew C. Liazos

Public Company Accounting Oversight Board (PCAOB) proposals would have auditors reading the employment and compensation contracts of corporate leaders and, possibly, forcing changes to comp programs due to unacceptable risks of material restatement.