A transfer agent is assigned by a corporation with publicly traded securities to track individuals that own their stocks and bonds.
Category: SEC
Impacts of COVID-19 on Late Filings
Between fiscal years ended 2015 and 2018, public companies had been improving their ability to deliver timely information; there were 851
2018 Financial Restatements Review
The annual Audit Analytics report on financial restatement trends is now available. This report provides a detailed analysis and comparison of trends in financial restatements
ICFR Weakness as a Risk Factor – Similarities in Companies with Ineffective Controls
Note: A version of this article was first available to subscribers of Accounting Quality Insights by Audit Analytics on Bloomberg, Eikon, FactSet,
Could SEC Charges Have Been Predicted for GT Advanced Technologies?
Note: This article was first available to subscribers of Accounting Quality Insights by Audit Analytics on Bloomberg, Eikon, FactSet, and S&P
Going Concerns – An Eighteen Year Review
In our latest report, 2017 Going Concerns: An Eighteen Year Review, we examine the trends and statistics of going concern audit
SEC Enforcement Targets Ineffective Controls – Who Else Is at Risk?
The Securities and Exchange Commission recently fined four companies for having ineffective internal controls. In its enforcement press release, the SEC
Shutdown Slows Comment Letters, IPOs
On Friday, January 25th, 2019, President Trump signed a bill to reopen the federal government [temporarily] for three weeks, putting an
PayPal: SEC Requests Clarification about TIO Intangibles
In August 2018, the SEC issued comments to PayPal Holdings Inc. [PYPL] requesting clarification about the value of intangible assets recorded
Ollie’s Bargain Outlets’ Elimination of Critical Accounting Disclosure Draws SEC Attention
Retailer Ollie’s Bargain Outlet Holdings, Inc. [OLLI] recently drew the SEC’s attention when the company said it would eliminate all of
A Look at Top SEC Comment Letter Issues in 2018
The number of SEC comment letters has been declining for nine consecutive years. During the first nine months of 2018, 2,174
PCAOB Announces 2018-2022 Strategic Plan
On November 15th, the Public Company Accounting Oversight Board approved its 2018-2022 Strategic Plan. “The Board’s adoption of the strategic plan and
SEC Registrants with Poor Cyber Controls
On October 16, 2018, the SEC’s Division of Enforcement issued an investigative report regarding cyber-related fraud’s effect on public company internal
Insurance Industry Sees Rise in Negative Events
There have been several negative events within the insurance industry over the past few years. In 2017, there were 18 restatements
Audit Analytics now Offers Accounting Quality Insights
Audit Analytics is proud to announce Accounting Quality Insights, our newest research product geared towards investors and financial professionals. Accounting matters
Trends in SEC Non-GAAP Comment Letters 2016-2018
Key Findings The overall number of comment letters issued by the SEC has decreased since 2010 The percentage of comment letters
Audit Analytics for Regional Accounting Firms
Frazier & Deeter LLC is a full-service accounting firm, headquartered in Atlanta, Georgia. Operating across all industries, Frazier & Deeter offers
SEC’s Focus in IPO Comment Letters
In a January 2016 post, we examined trends in IPO comment letters between 2013 and 2015, including several metrics designed to
2017 Financial Restatements Review
The annual Audit Analytics report on financial restatement trends is now available. This report provides a detailed analysis and comparison of trends in financial
Who Audits Public Companies – 2018 Edition
In the last year, the population of this SEC registrant analysis has decreased from 6,460 registrants to 6,167, a difference of
Going Concerns – A Seventeen Year Review
Audit Analytics annual report, 2016 Going Concerns – A Seventeen Year Review, is now available. This report, which looks at going concern