On January 7, 2026, the Securities and Exchange Commission (the “SEC”) proposed updates to the definition of “small entity” ...

The US Securities and Exchange Commission (SEC) has proposed changes to the rules used to determine which registered ...

Business bookkeeping gets very complex, with divisions and subsidiaries requiring their own set of accounts. When the business accounting records are established, every account is titled and assigned ...

Unlock the full InfoQ experience by logging in! Stay updated with your favorite authors and topics, engage with content, and download exclusive resources. Vivek Yadav, an engineering manager from ...

The regulator considers raising the AUM threshold it uses when considering how newly proposed rules are likely to affect ...