Views on improving the integrity of global capital markets
Take the Survey: Critical Audit Matters

The PCAOB would like to hear from investors and is conducting an investor-specific survey in addition to their general request for comment. The deadline to complete the survey is May 29th.

Ethics in Practice: Managing Client Assets During a Global Pandemic. Case and Analysis–Week of 27 April

Test your knowledge of the CFA Institute Code of Ethics and Standards of Professional Conduct and practice your ethical decision making by working through the case below and supporting your answer choice in the conversation. Check back for the analysis posted later in the week.

E-Signatures for Audit Reports in India Are Allowed — Should Be Required

Electronic signatures on audit reports should not just be permitted but, indeed, be required. Introducing e-signatures is a useful step toward increasing the digital usability and security of reports.

Overhaul Needed

India's pension system is riddled with issues not least of which is the annuity market.

Data Analytics to Set Policy, Evaluate Investments, and More

The XBRL webinar Data Analytics to Set Policy, Evaluate Investments, and More explains how access to better data is generating new ideas and enabling better decisions for everyone from standard setters and government policy makers to hedge funds, other buy-side firms, corporations.

Ethics in Practice: Trading on Pandemic Information. Case and Analysis–Week of 20 April

Test your knowledge of the CFA Institute Code of Ethics and Standards of Professional Conduct and practice your ethical decision making by working through the case below and supporting your answer choice in the conversation. Check back for the analysis posted later in the week.

Like Financial Reporting, COVID-19 Needs Structured Data

reating the data using Inline XBRL would make it much easier for various parties to access, analyze, and reuse such information to improve pandemic management — just as it improves financial reporting.

FED Support of US Banks: Stop the Dividend Madness

When the Federal Reserve, backed by the US Treasury, is injecting capital into the financial system, blessing banks to take on more leverage and relaxing capital buffers, it is not the time for banks to be ejecting capital in the form of buybacks, dividends, and executive bonuses.

ESMA: The Increasing Importance of ESG Disclosures

Given the increased importance of company ESG disclosures, ESMA increased their enforcement activities on nonfinancial information in 2019.

Corporate culture and professionalism: Can COVID-19 spark regulators and the industry to take action?

Despite its severity, this crisis also could represent an opportunity for regulators and financial institutions to set out measures to address inappropriate culture and behaviors, which were the factors precipitating the 2008 global financial crisis that remain present in markets today.

First Quarter 2020 Amid COVID-19: Big Banks Report

Despite the best efforts of Congress, the big banks retained the new impairment model, the Cumulative Expected Credit Loss (CECL) model. CECL survives politics and is the story of first-quarter earnings.

Accelerated Filer Amendments Weaken Investor Protections

CFA Institute supports preserving the previous accelerated filer definition. The new one weakens investor protections.

COVID-19 May Permanently Quarantine Inflexible Leases

The previous minority view to treat real estate leases as operational leverage now has technology and macroeconomic changes on its side.

First Quarter 2020 Amid COVID-19 Outbreak: US Quarterly vs. Global Half-Yearly Reporting

US quarterly reporting obligation will provide global investors with decision-useful information on impacts of COVID-19.

Regaining Trust

Trust in the financial industry remains low more than a decade after the global financial crisis.



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