Accounting and Audit Content

On June 7, 2024, the Investment Company Institute and Independent Directors Council filed a joint comment letter on the Public Company Accounting Oversight Board's metrics proposal.

March 18, 2024—The Investment Company Institute and Independent Directors Council filed a joint supplemental comment letter on the Public Company Accounting Oversight Board's (PCAOB) proposed amendments to the auditing standards related to a company's noncompliance with laws and...

On August 7, 2023, the Investment Company Institute and Independent Directors Council filed a joint comment letter in response to the Public Company Accounting Oversight Board's (PCAOB) proposed amendments to the auditing standards related to a company's noncompliance with laws and...

In June, the SEC issued a request for comment on index providers, model portfolio providers, and pricing services. The release poses many questions exploring whether information providers might meet the definition of "investment adviser" under the Investment Advisers Act of 1940...

July 9, 2018 Mr. Brent J. Fields Secretary Securities and Exchange Commission 100 F Street, NE Washington, DC 20549 Re: Auditor Independence with Respect to Certain Loans or Debtor-Creditor Relationships (File No. S7-10-18) Dear Mr. Fields: The Investment Company Institute1 and the...

By Electronic Delivery October 24, 2016 Hon. William Wilkins Tom West Chief Counsel Tax Legislative Counsel Internal Revenue Service U.S. Department of the Treasury 1111 Constitution Avenue, NW 1500 Pennsylvania Avenue, NW Washington, DC 20224 Washington, DC 20220 RE: Notice 2016-23...