Blog: SEC issues form amendments related to disclosure and submissions under the Holding Foreign Companies Accountable Act
By EsqSocial Corporation 25/03/21
In December 2020, the Holding Foreign Companies Accountable Act was signed into law. As you may recall, the HFCAA amends SOX to impose certain requirements on a public company identified by the SEC as a company that files in its periodic reports financial statements audited by a registered public accounting firm with a branch or office located in a foreign jurisdiction and that the PCAOB is “unable to inspect or investigate completely because of a position taken by an authority in the foreign...
By: Cooley LLP