reports to the securities and exchange commission
auditor independence, accounting firms, and the securities and exchange commission
... on auditors and changes the structure of the development of accounting standards Ironically, the U.S Securities and Exchange Commission (SEC) and the accounting profession debated many of the same ... accounting profession and the SEC sought to work together to resolve the growing independence issue For instance, the joint development by the SEC and the AICPA of the Independence Standards Board (ISB) ... design of accounting standards and monitoring of adherence to the standards The designation “certified public accountant” (CPA) gives the holder the legal right to attest to the conformity of a...
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United States Government Accountability Office GAO November 2008 Report to the Chairman, United States Securities and Exchange Commission_part1 potx
... Established in 1934 to enforce the securities laws and protect investors, the Securities and Exchange Commission (SEC) plays an important role in maintaining the integrity of the U.S securities markets ... of GAO-09-173, a report to Chairman, United States Securities and Exchange Commission Securities and Exchange Commission' s Financial Statements for Fiscal Years 2008 and 2007 Why GAO Did This ... 2002, SEC is required to prepare and submit to Congress and the Office of Management and Budget audited financial statements GAO agreed, under its audit authority, to perform the audit of SEC’s...
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United States Government Accountability Office GAO November 2010 Report to the Chairman, United States Securities and Exchange Commission|_part1 pptx
... Washington, DC 20548 To the Chairman of the United States Securities and Exchange Commission In our audits of the United States Securities and Exchange Commission (SEC) for fiscal years 2010 and ... Pursuant to the Accountability of Tax Dollars Act of 2002, the United States Securities and Exchange Commission (SEC) is required to prepare and submit to Congress and the Office of Management and ... Years 2010 and 2009 Committee on Oversight and Government Reform We are also sending copies to the Secretary of the Treasury, the Director of the Office of Management and Budget, and other interested...
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United States Government Accountability Office GAO November 2010 Report to the Chairman, United States Securities and Exchange Commission|_part2 pdf
... provisions of the following laws and regulations: the Securities Exchange Act of 1934, as amended; the Securities Act of 1933, as amended; the Antideficiency Act; laws governing the pay and allowance ... pursuant to the Securities Exchange Act of 1934 (Exchange Act) It is headed by a bipartisan five-member Commission, comprised of the Chairman and four Commissioners, who are appointed by the President ... functions to assure that investors have access to materially complete and accurate information, and to deter fraud and misrepresentation in the public offering, trading, voting, and tendering of securities...
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United States Government Accountability Office GAO November 2010 Report to the Chairman, United States Securities and Exchange Commission|_part3 pptx
... component The agencies also must work together to define other key terms They are writing rules that address, among other issues, mandatory clearing, the end-user exception to mandatory clearing and ... retail customers (and other customers as determined by the SEC) The Act requires that this standard be “no less stringent” than the standard applicable to investment advisers and further gives the ... in order to enhance investor understanding of a fund’s asset mix and how the mix is expected to change as the investor’s retirement approaches and thereafter • Asset-Backed Securities The SEC...
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United States Government Accountability Office GAO November 2010 Report to the Chairman, United States Securities and Exchange Commission|_part4 potx
... addition to the financial reports used to monitor and control budgetary resources, which are prepared from the same books and records The statements should be read with the understanding that they ... 2.3: The SEC adopts and administers rules and regulations that enable market participants to understand clearly their obligations under the securities laws MEASURE 7: Length of time to respond to ... million The SEC fosters compliance with the federal securities laws The SEC promptly detects violations of the federal securities laws The SEC prosecutes violations of federal securities laws and...
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United States Government Accountability Office GAO November 2010 Report to the Chairman, United States Securities and Exchange Commission|_part5 potx
... related to risk assessment and monitoring and the SEC’s FBWT The agency’s efforts to remediate these two areas is described further below Risk Assessment and Monitoring Process As mentioned above, the ... the Treasury Financial Manual, developed new standard operating procedures, and automated the reconciliations to reduce input errors and streamline the effort The agency also fully resolved the ... Control Board on the basis of cost, benefits, and risk to the agency Future system upgrades will be documented to show both the impact on security and evidence of approval by the Board The agency also...
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United States Government Accountability Office GAO November 2010 Report to the Chairman, United States Securities and Exchange Commission|_part6 docx
... established the need for two new additional TAFS in the SEC fund accounting structure: the Securities and Exchange Commission Investor Protection Fund (Investor Protection Fund) and the Securities and Exchange ... penalties, and pre-judgment and post-judgment interest Orders can identify whether the resulting proceeds are to be held on behalf of harmed investors or whether they are to be remitted to the Treasury ... facility provided by the Bureau of the Public Debt (BPD), pending their distribution to investors The SEC adds interest earned to the funds, and these funds are subject to taxation under Treasury...
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Tài liệu U.S. Securities and Exchange Commission “We are the investor’s advocate” pdf
... public integrity: the Office of Inspector General The OIG reports directly to the Chairman, and it hires interns each semester The Commission encourages applications because the OIG serves an ... exposure to the various divisions and offices of the Commission Students interning in the Office of Inspector General may be assigned to assist both the audit and investigations units of the Office ... various divisions and offices Interns are assigned to a specific division or office and not rotate The start dates and application dates at the top of this page are for the Washington, DC program...
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Securities and Exchange Commission: Consolidated Audit Trail pptx
... 19(h), and 21 of [the Exchange Act], the term ‘member’ when used with respect to a national securities exchange also means, to the extent of the rules of the exchange specified by the Commission, ... transmitted to the central repository, the repository must be able to efficiently and accurately link together all lifecycle events for the same order, and make available to regulators this linked ... been modified to include a mandate that in determining whether to approve the NMS plan and whether the NMS plan is in the public interest, the Commission must consider the impact of the NMS plan...
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SECURITIES AND EXCHANGE COMMISSION: Staff Accounting Bulletin No. 104 pptx
... title to the product has passed to the buyer: The buyer has the right to return the product and: (a) the buyer does not pay the seller at the time of sale, and the buyer is not obligated to pay the ... purposes.23 In these arrangements, the seller delivers a product to a customer, and the customer agrees to receive the product, solely to give the customer the ability to evaluate the delivered ... enters into an arrangement with Customer A to deliver Company Z's products to Customer A on a consignment basis Pursuant to the terms of the arrangement, Customer A is a consignee, and title to the...
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U.S. Securities and Exchange Commission In Brief FY 2013 Congressional Justification pptx
... serve to further the agency’s mission and allow for accurate and reliable information to be made available to investors In FY 2013, the Commission will work to strengthen the administration of the ... 2013, the Commission aims to continue to strengthen the administration of the federal securities laws, implement the new regulatory structure set forth under the Dodd-Frank Act, and review other ... Funds: The Commission is considering structural reforms to money market funds to lessen their susceptibility to runs, and to enhance the protections afforded to money market fund investors These...
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Tài liệu COMMUNICATION FROM THE COMMISSION TO THE COUNCIL AND THE EUROPEAN PARLIAMENT Innovation in a knowledge-driven economy ppt
... France and the UK exhibiting a mixed picture of a few strengths and a few weaknesses The fact that the smaller economies such as Ireland, the Netherlands, Finland and Sweden appear to be the most ... form, sector or location, are to have the potential to grow and develop so as to contribute to the overall goal To survive in the new competitive environment, no enterprise can afford to stand still ... Member States and the Commission Since then, the trend towards globalisation and the knowledge-driven economy, exemplified by the rise of the Internet, has accelerated As recognised by the Lisbon...
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The sensitivity of bank stock returns to market, interest and exchange rate risks docx
... tests, the b-test reports the significance of either the money-center variable or the post-October 1979 variable The a-test reports the F-value for the joint test that the coefficients of both the ... insignificant in both the unexpected and actual value estimations This is due to the diffusion of the market factor by the interest and exchange rate risk factors within the context of a multifactor model ... vector of expected stock returns at time t, F is a vector of risk factors with mean zero and unitary variance, S is a matrix of the sensitivity coefficients to the risk factors, and z is a vector...
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