Navigating the new SEC Form SHO: What every 13F filer needs to know
13F filers who meet specific requirements will need to report short positions to the SEC monthly, beginning in 2025, on new Form SHO.
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The impact of SEC rulemaking on Business Development Companies
In March 2020, the SEC adopted rules modernizing disclosure and the offering process for Closed-End Funds (CEF) and Business Development Companies (BDCs). The SEC also adopted Inline XBRL (iXBRL) requirements for CEFs and BDCs.
PCAOB spotlights and trends for internal controls
Elizabeth Epler Jones, Partner at AXIA Partners, shares an overview of the 2024 PCAOB inspection priorities for external audit firms, including insight to the direct and indirect impact those priorities will have on the internal controls programs at public companies.
Perspective from when airport systems went down and confusion unfolded. Life’s twists and turns can teach us valuable ADA lessons.
Understanding the importance of accessibility will help benefit your investors and customers. Learn how the airline's software malfunction can show a perspective into the life of someone with disabilities. Remediating your documents will keep your organization up to date with the ADA regulations and allow everyone accessibility.