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- Reasonable Investigation in a Post-Sarbanes World: What's New in Due Diligence for Underwriters?
- Section 11 of the Securities Act makes underwriters of a new issue liable to purchasers for material misstatements or omissions in a registration statement unless, having undertaken a reasonable investigation, the underwriter has no reason to believe the registration statement contains any such misstatement or omission. Underwriters fulfill this statutory...
- White papers
- Understanding Materiality
- Materiality is a term used in accounting and the law, in relation to information disclosed in financial statements that affects decisions made by the people who read them.Deciding whether something is a material item involves making a judgment about it, in both quantitative and qualitative terms. Such evaluation is for...
- Articles 2007-11-09
- Evaluating Audit Differences
- This article is about authors, discussing guidance that clarifies what should be addressed in engagement letters and management representation letters, and they analyze how to identify the quantitative and qualitative characteristics of potential financial statement misstatements. They provide sample wording for both engagement and management representation letters and a list...
- White papers 2003-01-01
- Planning Materiality
- Planning materiality is concerned with whether a misstatement, or an aggregation of misstatements, in a financial statement item or an underlying account balance or class of transaction, is likely to result in a material misstatement in the financial statements as a whole. Auditors use planning materiality to determine which items...
- White papers 2003-01-01
- SEC Advisor: Materiality and Audit Adjustments
- Perhaps the most authoritative definition of materiality is found in Financial Accounting Concepts Statement 2, Qualitative Characteristics of Accounting Information: “The magnitude of an omission or misstatement of accounting information that, in the light of surrounding circumstances, makes it probable that the judgment of a reasonable person relying on the...
- White papers 2002-04-01
Additional Resources
- Witnesses: Mortgage lenders abusing court system
- Mortgage lenders are abusing the bankruptcy court system by pursuing unjustified foreclosures against struggling homeowners, piling on questionable fees and misstating the amounts owed, witnesses alleged at a congressional hearing on Tuesday. The result is a systemic breakdown that increases foreclosures, raises the number of families losing their...
- Articles 2008-05-07
- Insituform Mails Letter to Stockholders; Sets the Record Straight about Water Asset Management
- Urges Stockholders to Support Insituform's Board of Directors and VOTE the WHITE Proxy Card Today CHESTERFIELD, Mo. -- Insituform Technologies, Inc. (Nasdaq Global Select Market: INSU) today announced that it is sending a letter to its stockholders in connection with the Company's May 19, 2008 Annual Meeting of...
- Articles 2008-05-05
- Point-counterpoint
- While I never thought I'd ever find a reason to write to Interview, I doubly doubted I would ever be writing you to correct something said by Camille Paglia! However, when I was reading "Small Talk" in the February 2008 issue, I couldn't help but notice a glaring misstatement that...
- Articles 2008-05-01
- Mayor of Half Moon Bay Launches Campaign to Pass City Rescue Bill AB 1991, Citing Support by Police Department
- City Responds to Misstatements Made By California Coastal Commission and Other Critics Telephone Press Conference: 1:30 pm PDT Dial-In: 1-800-264-7882 Passcode: 21488334 HALF MOON BAY, Calif. -- City of Half Moon Bay Mayor Bonnie McClung said today that the City will fight for the passage of...
- Articles 2008-04-24
- Wisconsin state board stymies pig farm project
- A state board regulating livestock facilities filed its first official ruling when it rejected Crawford County's approval of Roth Feeder Pig Inc.'s expansion project. Now, the board will deal with the first challenge to a decision. Howard AV Roth, owner of Roth Feeder...
- Articles 2008-04-23
- Another Clinton friend set to endorse Barack Obama
- Yet another long-time personal and political friend of Bill Clinton's cabinet is on the point of announcing his endorsement of Barack Obama. This time it is Robert Reich, the former president Clinton's labour secretary and now a Berkeley professor. Mr Reich, a native of Scranton, Pennsylvania, has...
- Articles 2008-04-19
- Clearing the record
- An article in Monday's Inquirer misstated the amount of tax that flowed into the state's general fund from Pennsylvania Liquor Control Board sales. Last year, it was about $311 million. The Inquirer erred yesterday in noting the song that soprano Kathleen Battle sang at Pope Benedict XVI's White...
- Articles 2008-04-18
- Alterman Writes Dumbest Book of the Year
- On the front lines of the culture wars, where explosive salvos are fired routinely, accuracy is a requirement. Arguments cannot be won with major misstatements of fact. This is lost on Eric Alterman. In his new book Why We're Liberals, he takes up the controversy generated by Hollywood, but only...
- Articles 2008-04-14
- More online: MormonTimes.com
- For daily news and information for and about members of The Church of Jesus Christ of Latter-day Saints, log on to MormonTimes.com. FROM THE 'MORMON MEDIA OBSERVER' Joel Campbell writes on how media outside the United States has covered the LDS Church over the...
- Articles 2008-04-10
- Tuzla tales let media overlook raving reverend
- WASHINGTON -- Hillary Clinton met her Waterloo at Tuzla. She'd been regaling audiences with tales of a dangerous landing under sniper fire in Tuzla 12 years ago and then running for cover. None of this occurred. When CBS provided the tape, she was forced to admit to "a misstatement." ...
- Articles 2008-04-06
- USA Today inaccurately depicts relationship of Frank Giustra and former President Bill Clinton
- VANCOUVER, April 4 /PRNewswire/ -- In response to USA Today's View piece of April 3, 2008, Frank Giustra, President and CEO of Fiore Financial, sent the following letter to USA Today to correct the record regarding misinformation contained in the View piece: Dear Mr. Paulson: ...
- Articles 2008-04-04
- Air Transport Association Details Airline Efforts to Protect the Environment While Urging Congress to Support R&D, Alternative Fuels and Modernized Routes
- To: TRANSPORTATION EDITORS Contact: Elizabeth Merida, +1-202-626-4205, or Victoria Day, +1-202-626-4141, both of ATA WASHINGTON, April 2, 2008, /PRNewswire-USNewswire/ -- The AirTransport Association of America ATA, the industry tradeorganization representing the leading U.S. airlines, testifyingtoday before the U.S. House Select Committee on Energy Independenceand Global Warming, detailed the industrys...
- Articles 2008-04-02
- CNET Networks Comments on Jana Partners' White Paper
- SAN FRANCISCO -- CNET Networks, Inc. (Nasdaq:CNET), today commented on Jana Partners' white paper, which was prepared in connection with its proposed proxy contest. CNET Networks said that now that JANA has made public its proposed strategies, they will be carefully reviewed. To the extent there are any...
- Articles 2008-04-01
- Hold public servants accountable to words
- Considering the lies and distortions of the presidential candidates, it has become painfully clear that there is a double standard at work ("Clinton acknowledges sniper 'misstatement,'" Electionline, News, Tuesday). If a person lies on his or her employment application, then he or she likely will not be hired....
- Articles 2008-03-31
- For the record
- "Franchisors alter recruiting, aim for multiconcept operators," Feb. 25, page 59, misstated the age of Silver Mine Subs, the number of years the chain has been franchising, and the number of years its president has attended the International Franchise Association convention. The brand is 12 years old and began franchising...
- Articles 2008-03-31
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