Virtually all of the world's commercial data and information has become remotely accessible from almost anywhere, creating an explosion of corporate productivity and efficiency, as well as a ...

The SEC has filed a civil action against Morningstar Credit Ratings alleging the former credit ratings agency violated disclosure and internal controls provisions of the federal securities laws in ...

White & Case attorneys discuss the changing scope of the internal accounting controls provision under Section 13(b)(2)(B) of the Exchange Act. They analyze recent developments and highlight growing ...

Internal control enhances the reliability of financial reporting and helps to ensure that financial statements are free from major misstatements. This is important because stakeholders such as ...

This procedure outlines basic controls required for all Internal Use Only information (IUO), including paper files and IT devices, systems processing, storing, or transmitting Internal Use Only.

Starting next year, when a credit rating agency withdraws or suspends a specific corporation's credit rating, it will be required to disclose it as soon as it becomes aware of the fact. The rules also ...