Daniel Geolzer, a board member of the Public Company Accounting Oversight Board (PCAOB), and Jarett Decker, the Deputy Director, Chief Trial Counsel from the PCAOB’s Division of Enforcement and Investigations, discussed the effects of Section 404 of the Sarbanes-Oxley Act and described developments in the PCAOB’s inspection and enforcement procedures, focusing on aspects relevant to director audit committees.
Related Insights
17 April 2025
Foley Viewpoints
Delaware Law on Fiduciary Duties and Stockholder Agreements
Delaware corporate law is renowned for its balance between flexibility in business arrangements and the fundamental principles of fiduciary accountability.
17 April 2025
Preparing for a “Common-Sense” FAR: What Federal Contractors Need to Know About the Trump Administration’s Plans to Streamline the Federal Acquisition Regulation
In a new Executive Order issued on April 15, 2025 titled, “Restoring Common Sense to Federal Procurement,” President Trump has directed his Administration to make major revisions to the Federal Acquisition Regulation—the voluminous set of rules governing the U.S. Government’s acquisition of products and services—with the stated purpose of making the federal procurement process more “agile, effective, and efficient.”
16 April 2025
Video
Ten Minute Interview: Bridging M&A Valuation Gaps with Earnouts and Rollovers
Brian Lucareli, director of Foley Private Client Services (PCS) and co-chair of the Family Offices group, sits down with Arthur Vorbrodt, senior counsel and member of Foley’s Transactions group, for a 10-minute interview to discuss bridging M&A valuation gaps with earnouts and rollovers.