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Compliance Hotline
Options Expensing Rule Postponed by SEC
The Securities and Exchange Commission has extended the effective date of the Financial Accounting Standards Board's new accounting requirement, giving listed companies six additional months to comply with the controversial new rule that requires companies to deduct the cost of employee stock options from profits. Issued by the FASB in December, the rule was to take effect for the first fiscal quarter after June 15 for large companies and after Dec. 15 for small and foreign companies. The delay only changes the compliance dates, not the new accounting requirement and is intended to ease the regulatory burden on companies struggling to comply with the vast array of new auditing controls mandated by SOX.
The DOJ's Corporate Enforcement Policy: One Year Later
The DOJ's Criminal Division issued three declinations since the issuance of the revised CEP a year ago. Review of these cases gives insight into DOJ's implementation of the new policy in practice.
Use of Deferred Prosecution Agreements In White Collar Investigations
This article discusses the practical and policy reasons for the use of DPAs and NPAs in white-collar criminal investigations, and considers the NDAA's new reporting provision and its relationship with other efforts to enhance transparency in DOJ decision-making.
The DOJ's New Parameters for Evaluating Corporate Compliance Programs
The parameters set forth in the DOJ's memorandum have implications not only for the government's evaluation of compliance programs in the context of criminal charging decisions, but also for how defense counsel structure their conference-room advocacy seeking declinations or lesser sanctions in both criminal and civil investigations.
How AI Has Affected PR
When we consider how the use of AI affects legal PR and communications, we have to look at it as an industrywide global phenomenon. A recent online conference provided an overview of the latest AI trends in public relations, and specifically, the impact of AI on communications. Here are some of the key points and takeaways from several of the speakers, who provided current best practices, tips, concerns and case studies.
CLE Shouldn't Be the Only Mandatory Training for Attorneys
Each stage of an attorney's career offers opportunities for a curriculum that addresses both the individual's and the firm's need to drive success.