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April 22, 2003

Everyone is still waiting to

Everyone is still waiting to see if the SEC staff issues interpretative guidance on Regulation G (and how far it goes beyond addressing transitional issues). We are hearing that the staff still intends to issue guidance – but they have been saying that for a few weeks. In our “Regulation G/Earnings Portal,” we have links to over 100 Item 12 8-Ks – see http://www.thecorporatecounsel.net/member/FAQ/RegulationG/index.htm#2.

The PCAOB is holding a meeting tommorrow to adopt rules regarding registration of foreign audit firms – and on Thursday, it makes its case to the SEC for it to be recognized as an official body. At that point, its interim auditing standards would be effective (and displace all existing standards).

For TheCorporateCounsel.net, we have posted an interview with Andrew Humphrey of Faegre & Benson on the impact of SOX on private companies – see http://www.thecorporatecounsel.net/member/InsideTrack/04_21_03_Humphrey.htm.

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