SOX Readiness

Understand the value and importance of Sarbanes-Oxley as we delve into the how and why of becoming SOX compliant.

Regulation Fair Disclosure (Reg FD)

This article introduces Reg FD and summarizes industry professionals’ insights on how to make sure public companies are Reg FD complied.

ASC 842: Impacts and Practical Guidance for Lessees

This article explores and compares the old and new lease accounting standard. Learn how a lessee properly accounts for leases under the new leasing standard

Restatement Effect and Prevention

This article gives an overview of financial restatements, including types of restatements, public reactions, and methods to prevent them.

Cash Vs. Accrual Accounting: When to Switch?

Startups often use cash accounting method, yet public companies must use accrual accounting method, so when is the proper timing to make the switch?

SEC Filings Overview

Public companies are required to file registration statements, annual reports, and other forms with the SEC. Learn more about the common types of SEC filings in this article.

Quarterly Reporting

Quarterly reporting is critical for public companies. Learn the requirements and best practices for efficient quarterly reporting in your S-1 and 10Q.

ASC 606 Adoption Considerations

The deadline to implement ASC 606 is coming quickly. Here are a few things to consider as you navigate the new revenue recognition standard.

Segment Reporting Overview

This article will help your company identify reportable segments and prepare the proper disclosures related to operating segments.

Non-GAAP Financial Measures

Learn the SEC’s reporting guidelines and regulations surrounding Non-GAAP financial measures in your S-1 and other filings.

Key Performance Indicators

KPIs are powerful tools for measuring performance. Learn how to choose KPIs and report them in your MD&A.

Flux Analysis

An effective flux analysis can help you understand changes in your financial statements and communicate them effectively in your S-1.

SEC Significance Tests: Topic 1.J Example

Gain an understanding of the exception to the SEC significance tests (Regulation S-X Rule 3-05), given to companies going through an IPO.

SEC Significance Tests: Overview

Understand the tests required by the SEC for determining the significance of an acquisition. Three tests required and the related financial statement requirements.

Audit Prep for the Big Leagues

Before you can go public, you’ll need a full-scale, GAAP audit. Get informed about how and what to prepare for your company’s pre-IPO audit.