US SEC
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Survey results: How firms are dealing with some of the most challenging issues in the SEC Marketing Rule.
CFA Institute forms working group to draft guidance on calculating private fund performance.
How is your firm complying with the performance requirements of the SEC Marketing Rule?
PCAOB audit partner transparency data provided a leading indicator of audit quality issues.
Five takeaways from CFA Institute response to SEC proposed rule on climate-related disclosures.
We support the formation of an ISSB because its “first principles” are important to the investment community and would address the full range of sustainability factors (i.e., beyond climate change alone) through which investors assess business performance. Crucially, the ISSB also would establish a global sustainability disclosure baseline, bringing coherence to a fragmented ecosystem in which investors have been forced to be multilingual.
A transition to a lower-carbon economy will have a significant impact on the global economy, with the US economy being no exception. It is time for the SEC to take the lead.
Perhaps most interesting about human capital relative to climate risk is that the financial statements are already supposed to provide some degree of information on human capital, such as compensation expense, but financial statements do not always do this. But now with the SEC involved, things may change.
We hope to see more regulators look to the GIPS standards as a set of best practices they can rely on, which will continue to help CFA Institute meet our goal of protecting investors.
Globally, regulations requiring public companies to provide information in an XBRL (eXtensible Business Reporting Language) format have steadily increased. But XBRL implementation has faced some challenges, particularly in the United States.
The quality… READ MORE ›
The investor community overwhelmingly opposed the changes and more than 200 organizations have written to Congress in support of the CRA resolution. The window to act is short as the clock runs out in early May,
With a new Administration comes fresh leadership at the Securities and Exchange Commission (SEC), the most important securities regulator on the world stage. We have a simple request, get us back on track for investor protection.
One
of the most effective advocacy tools is to write comment letters on regulatory
proposals and then leverage those letters for blogs, conversations with
regulators, Hill staffers, and the media.
Comment
letters can shape the public debate… READ MORE ›
Finders with the right contacts among investors can play useful roles in bridging funding gaps. Unfortunately, however, the world of finders also has a dark side of fraudsters, market manipulators, and bad actors. The SEC's proposed exemption fails to acknowledge this.