Worldwide: Accounting Standards

On December 29, 2025, the American Institute of Certified Public Accountants Professional Ethics Executive Committee released an exposure draft proposing substantial revisions to its Code of Professional Conduct governing alternative practice structures, which govern investments in accounting firms by private and public investors.

The SEC recently announced a settlement with a major publicly traded agricultural company (the "Company") regarding accounting and disclosure fraud, and filed a complaint against one of the Company's former executives...

2025 saw fundamental shifts in securities enforcement priorities in the first year of the second Trump Administration. The SEC and the financial regulatory landscape enters 2026 amid continued refocusing of policy...

On January 5, 2026, the OECD Inclusive Framework (IF) on Base Erosion and Profit Shifting (BEPS) released the highly anticipated Side-by-Side (SbS) package.

The three-day conference in Washington, DC, in December 2025 brought together AICPA, SEC, FASB, and PCAOB leaders alongside market practitioners to discuss priorities...

For accounting leaders and financial reporting teams, Riveron accounting advisory professionals lay out insights from the 2025 AICPA & CIMA Conference on Current SEC and PCAOB Developments.

When a deal begins to take shape, lawyers and accountants are often among the first calls, and for good reasons. Each brings a critical lens to the transaction.

This is a three-part series exploring how lawyers and accountants can work together to drive better outcomes in M&A transactions.

Value chain decarbonization intervention, also referred to as "carbon insetting," is emerging as an important element of corporate climate strategies—and a potentially valuable opportunity for carbon reduction...