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Resources

Briglia Hundley offers an in-depth range of resources, articles, and links to help you gather further information about our practice areas. Our attorneys are frequent authors and contributors to legal treatises and publications. In addition, our attorneys regularly speak at professional conferences and continuing legal education courses. We are proud to present a library of some of our publications, presentation materials, and links to videos of speeches for general informational and educational purposes.

Articles

SEC and PCAOB Defense

04/25/18 – Robert Cox’s presentation speech to the Northern Chapter of the Virginia Society of CPAs on “The New Audit Reporting Model.”

Download the presentation speech here (163kb PDF)


06/15/18 – Briglia Hundley’s Robert Cox published in Law360: What To Expect From PCAOB’s Ongoing Transition.

The Public Company Accounting Oversight Board is currently undergoing a significant transformation as the new board charts a new path. In December 2017, the U.S. Securities and Exchange Commission took the unprecedented move of replacing the PCAOB chairman and all of the then-currently serving board members. Prior to December 2017, the board members served staggered terms and were frequently reappointed to serve second five-year terms.

Click here to read the full article (170kb PDF)


04/18/18 – Briglia Hundley’s Robert Cox published in Law360: Tips For Defending PCAOB Investigations.

The Public Company Accounting Oversight Board continues to be active in the enforcement of laws, regulations and auditing standards applicable to accounting firms and accountants performing audits of public companies and broker-dealers. It is important for auditors and their counsel to be aware of the PCAOB investigatory process and decision points in the process should they become the focus of a PCAOB informal or formal investigation. The following are some tips and considerations in representing an accounting firm and accountants in a PCAOB investigation, including some recent developments that impact how counsel defend an investigation.

Click here to read the full article (170kb PDF)


04/09/18 – Briglia Hundley’s Robert Cox published in the newsletter for Professional Liability Litigation Committee of the American Bar Association Section of Litigation: How to Respond to a PCAOB Informal Request.

Since its creation in 2002, the Public Company Accounting Oversight Board’s (PCAOB) enforcement activity has increased in both number of disciplinary orders and size of civil monetary penalties. PCAOB’s Division of Enforcement and Investigations (DEI) opens numerous enforcement matters each year. The first step in the enforcement process is usually the opening of an informal inquiry and the almost immediate issuance of an informal request, also known as an accounting board request. This article provides an overview of the informal inquiry process.

Click here to read the full article (158kb PDF)


04/03/18 – Briglia Hundley’s Robert Cox published in Law360: PCAOB Case Expands Legal Exposure For Audit Failures.

A defense of an audit engagement partner that he or she cannot be personally liable for deficient work the partner did not personally perform is no longer viable after a recent decision by the Public Company Accounting Oversight Board.

Click here to read the full article (166kb PDF)


02/01/18 – Briglia Hundley’s Robert Cox published in Law360: Another Active Year For PCAOB Enforcement.

2017 was another active year for the Public Company Accounting Oversight Board’s Division of Enforcement and Investigations. The PCAOB made 55 settled and adjudicated orders public in 2017, a slight decrease from the 59 disciplinary proceedings it made public in 2016.

Click here to read the full article (208kb PDF)


Disclaimer

Nothing on this page, or in links provided on this page, constitutes legal advice or the practice of law. Nor does viewing this page form an attorney/client relationship between you and Briglia Hundley, P.C. All visitors should consult with a qualified legal professional regarding their individual questions, needs, or issues that may be of concern. We are not responsible for any action taken by a reader based upon any information on this site. All of the content on this site is for general informational and educational purposes only.