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Corporate & Securities Law

: Jim Hamilton's World of Securities Regulation

By James Hamilton

SEC Staff Guides on Internal Controls Reporting for Acquired BusinessThe SEC staff has given guidance on a FAQ allowing a company to exclude internal controls related to acquired businesses from the scope of management's assessment of internal controls in the first Form 10-K following the business combination. Steven Jacobs, Associate Chief Accountant, emphasized that judgment is important when applying this exclusion. Specifically, the staff typically expects management's report on internal con read more

Full post as published by Jim Hamilton's World of Securities Regulation on January 29, 2008 (boomark / email).