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Restatements and Late Periodic Reports

This program discussed the principles and standards applicable to determine whether a restatement of financial statements must be issued. It provided insight on management and board processes in making a restatement determination and determining whether to withdraw reliance on previously issued financial statements. 

The panelists also discussed common problems that arise in connection with consideration of a restatement, including late periodic reports, use of registration statements and Rule 144, benefits plan matters, exchange listing standards, investor relations, and litigation management.

This presentation was recorded and current as of March 21, 2018. Content viewed after this date may no longer be current.


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Length (01:02:19)