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Investor Advisory Committee Recommends Human Capital Management Disclosure - Corporate Governance

On Thursday last week, the SEC's Investor Advisory Committee voted to approve, with two abstentions, a subcommittee recommendation regarding human capital management disclosure.

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Bloomberg

IAASB Launches Consultation On ISSA 5000, The Proposed Global Sustainability Assurance Standard - Corporate and Company Law

ISSA 5000 is intended to be adaptable to sustainability information shared by any entity across industry and sector, regardless of the sustainability topic or applicable international reporting framework.

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Mondaq

SEC Sends Second Message To Private-Fund Sponsors On Audit Obligations Under Custody Rule Through Enforcement Actions - Securities

On September 5, 2023, almost one year since its first flurry of similar Custody Rule actions, the SEC announced settlements with five SEC-registered investment advisers to private funds with respect to alleged violations of Rule 206(4)-2 under the Investment Advisers Act of 1940 (the Custody Rule) and related Form ADV violations.

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