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Compliance Hotline
SEC Takes Efforts to Improve Implementation of Section 404
On May 17, the Securities and Ex-change Commission announced a series of actions it intends to take to improve the implementation of the ' 404 internal control requirements of the Sarbanes-Oxley Act (SOX). The actions include issuing guidance for companies and working with the Public Company Accounting Oversight Board on revisions of its internal control auditing standard. In addition, the agency will include inspections of PCAOB efforts to improve ' 404 oversight and a brief further postponement of the ' 404 requirements for the smallest company filers, although the SEC announced ultimately all public companies will be required to comply with the internal control reporting requirements of ' 404. The actions the SEC expects to take include:
Why So Many Great Lawyers Stink at Business Development and What Law Firms Are Doing About It
Why is it that those who are best skilled at advocating for others are ill-equipped at advocating for their own skills and what to do about it?
Bankruptcy Sales: Finding a Diamond In the Rough
There is no efficient market for the sale of bankruptcy assets. Inefficient markets yield a transactional drag, potentially dampening the ability of debtors and trustees to maximize value for creditors. This article identifies ways in which investors may more easily discover bankruptcy asset sales.
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.
A Lawyer's System for Active Reading
Active reading comprises many daily tasks lawyers engage in, including highlighting, annotating, note taking, comparing and searching texts. It demands more than flipping or turning pages.
Blockchain Domains: New Developments for Brand Owners
Blockchain domain names offer decentralized alternatives to traditional DNS-based domain names, promising enhanced security, privacy and censorship resistance. However, these benefits come with significant challenges, particularly for brand owners seeking to protect their trademarks in these new digital spaces.