IPO Readiness

IPO Readiness: A Corporate Governance Perspective

While 2016 was a comparatively slow year for initial public offerings, the expectation for 2017 is much more positive as economies grow stronger. As members in the Private Equity and Investment Banking community know, filing the appropriate paperwork with the SEC is just one step in long process. There are numerous Corporate Governance considerations for […]

Attention Audit Committee: Who Can You Rely On?

Written by Steven Randall, Partner, Vonya Global An article published in the Journal of Accountancy on December 17, 2013 highlighted that the PCAOB is focusing a lot of attention on auditing of internal control over financial reporting. The Center for Audit Quality lists internal control over financial reporting as one of its primary key risk […]

Board Director and Audit Committee Member Independence

Written by Sargon Youmara, Partner, Vonya Global Audit Committee Member independence as it relates to SOX section 301 definitions and SEC Rule10A-3 (specifically the definitions of “affiliate” and “affiliated person”) proves to be an area clouded by many shades of gray. In short, a clear and explicit definition of an “affiliated person” or “affiliate” is […]