While criminal charges for accounting issues in quarterly earnings reports are relatively rare, companies can face enforcement actions for failing to follow SEC rules on earnings reports. In May, the SEC updated its guidelines to take full aim at the use of non-GAAP measures, which have proliferated in recent years and been widely condemned for misleading investors.
The new rules allow companies to use non-GAAP metrics to provide further clarity and depth on the state of their businesses, but they must lead with GAAP numbers, they must give equal prominence to both, and they must explain how they are reconciled. The members of these teams — accountants, lawyers and other professionals — are assigned filings from companies in 11 sectors, based on their individual expertise.
In reviewing filings, staffers take the viewpoint of an investor and what that person might want to know when reading a document. Under Sarbanes-Oxley regulations, which were put in place after the collapse of the energy trading giant Enron , the division is obliged to do some kind of review of each reporting company at least once every three years, although some companies are scrutinized more regularly. The division also reviews filings related to transactions, such as mergers and acquisitions, spinoffs, debt and equity offerings and proxy solicitations, on a selective basis.
If a staffer identifies an area where disclosure could be improved, he or she can provide comments to the company, either informally by phone or, in more complex cases, by letter. Companies can resolve a comment with a simple explanation; in other cases there may be more back-and-forth. The members of the division, no matter how senior, are available to companies for discussion of disclosure and financial-statement presentation.
A CFO can take an issue all the way to the director, or head of the accounting office, if he or she wishes. In the end, however, companies need to satisfy comments from the SEC staffers and may be required to amend filings. The company had used a net-income figure that differed from net income as calculated under GAAP. Recent searches Clear All. Update Location. Skip Header. Save big on team merchandise.
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Customer Service. In The Spotlight. Shop Our Brands. All Rights Reserved. Cancel Submit. Between the hedges you'll find a rabid fanbase of the Georgia Bulldogs in their Georgia clothing! Check out a striped tee from Tailgate, or maybe you'd prefer to wear the mascot on your shirt. About: The Clubhouse is a family owned business in downtown Athens. Amplify your spirit with the best selection of UGA gear, Georgia clothing, and University of Georgia merchandise for your favorite college team.
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An additional location is planned for Athens, GA. The Frogmore Stew with Gulf shrimp and house. Whether you're looking for memorable gifts or everyday essentials, you can buy them here for less. Show your bulldog pride by showing your colors at the next tailgate or sorority event.
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