Columnas de Opinión


  • The Global Risks Report 2021
    The Global Risks Report 2021

    January 19, 2021 Published: World Economic Forum (WEF) The 16th edition of the World Economic Forum’s Global Risks Report analyses the risks from societal fractures—manifested through persistent and emerging risks to human health, rising unemployment, widening digital divides, youth disillusionment, and geopolitical fragmentation. Businesses risk a disorderly shakeout which can exclude large cohorts of workers

  • El legado de Vivian Clarke Levi
    El legado de Vivian Clarke Levi

    Ha fallecido Vivian Clarke Levi, nuestro muy querido amigo y socio de muchos años. Hemos ingresado a nuestra recordada firma Langton Clarke en distintas etapas de la vida profesional, encontrando una cálida acogida, donde los signos eran la amistad fraterna, la excelencia en el trabajo, el respeto a nuestros colaboradores y el buen servicio a

  • Mitigating the Risk of Common Fraud Schemes: Insights from SEC Enforcement Actions
    Mitigating the Risk of Common Fraud Schemes: Insights from SEC Enforcement Actions

    January 2021 Published: AFC Anti- Fraud Collaboration Over the years, the Securities and Exchange Commission’s (“SEC”) enforcement efforts have focused on a wide range of alleged misconduct, related but not limited to, intentional and non-scienter frauds, issuer reporting and disclosures, auditor shortcomings, absent or insufficient internal controls, deficient disclosure controls, non-GAAP measures, the Foreign Corrupt


  • Investors Fuel Market Movement for Comparable ESG Data
    • Enero 27, 2021

    January 26, 2021 Published: SASB By: Janine Guillot, CEO SASB Among the many paths to progress, capital markets can be a powerful lever of systemic change. We were reminded of this today with the publication of BlackRock CEO Larry Fink’s annual letter to shareholders. BlackRock has been a leading force in the global investor push

  • Using the New Global Risks Report to Be Risk Beacons in Our Organizations
    • Enero 26, 2021

    January 24, 2021 Published: Internal Auditor By Richard Chambers Given the global mission of The IIA, I frequently share global studies that should be of interest to internal auditors around the world. These reports come frequently from organizations such as The World Bank, Organization for Economic Co-operation and Development, International Monetary Fund, and World Economic Forum (WEF). All of

  • Meeting Recap: Financial Accounting Standards Advisory Council (FASAC)
    • Enero 25, 2021

    January 15, 2021 Published: FASB The FASAC held its quarterly meeting on Tuesday, December 15, 2020. The following topics were discussed: Complexity and Differences in the Perceived Precision Involved in Financial Reporting: FASAC members discussed complexity in financial reporting including different expectations between the level of precision required in applying GAAP (for preparers and practitioners) and

  • IESBA underlines importance of objectivity form engagement quality reviewers and other appropriate reviewers through enhanced guidance
    • Enero 22, 2021

    January 14, 2021 Published: IESBA The International Ethics Standards Board for Accountants (IESBA) today released revisions to the International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code) addressing the objectivity of an engagement quality reviewer (EQR) and other appropriate reviewers. This project dovetailed with the International Auditing and Assurance Standards Board’s (IAASB’s) development of International Standard on