Tag Archives: PCAOB

Is it Equity, Debt, or Some of Each?


Investor financing for today’s tech companies is complex, different terms in convertible debt, warrants, and preferred stock can result in surprising and difficult accounting treatments. At a recent Public Company Accounting Oversight Board (PCAOB) workshop, both SEC and PCAOB representatives emphasized the risk of financial statement misstatements due to complexities in equity vs. liability determination […]

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PCAOB No Longer Pushing Auditor Rotation

After encountering heavy resistance from the public and action from the House of Representatives, the PCAOB has finally dropped its project pushing auditor rotation. On February 5, James Doty, PCAOB Chairman, informed members of the SEC that the board no longer has an active project regarding a term limit for auditors. Research by the PCAOB showed that for […]

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