Market Developments 2024/25: Disclosure on the Holding International Corporations Accountable Act
International corporations accessing U.S. capital markets are required to supply audited monetary statements as a part of their periodic disclosure obligations. Nevertheless, if the U.S. Public Firm Accounting Oversight Board (PCAOB) determines that it can’t correctly examine accounting companies in a given international jurisdiction, it would create a listing of recognized issuers who, if they don’t change to an audit agency that the PCAOB can examine, will ultimately face a five-year buying and selling prohibition. Learn this observe be aware for up-to-date disclosure developments associated to the HFCAA.
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