| 1. | Real Time Disclosures | Each issuer reporting under section 13(a) or 15(d) shall disclose to the public on a rapid and current basis such additional information concerning material changes in the financial condition or opera… 0.5 KB |
| 2. | Redacted | Selected or adapted for publication. See ...but the text of any such response, appropriately redacted to protect information ... See Title I section 104 - procedures for review |
| 3. | Registered Public Accounting Firms | Those accounting firms that are registered with the Public Company Accounting Oversight Board under the Sarbanes Oxley Act Title I requirements. PCAOB Registraton |
| 4. | Registered Securities Associations | Associations registered with the Securities and Exchange Commission under Section 15 (A) of the Securities Exchange Act of 1934 Securities Exchange Act of 1934 |
| 5. | Registration | 1) The filing process a company performs, in accordance with SEC regulations, prior to offering a new issue to the public. This process enables the SEC to confirm that the issue meets all the regulato… 0.4 KB |
| 6. | Regular and Systematic Review | For purposes of scheduling the reviews required by subsection (a), the Commission shall consider, among other factors— (1) issuers that have issued material restatements of financial results; (2) is… 0.6 KB |
| 7. | Regulatory Action | Action taken by a government agency to issue or enforce rules. |
| 8. | Rescission | The act of making something void. |
| 9. | Research Report | The term ‘research report’ means a written or electronic communication that includes an analysis of equity securities of individual companies or industries, and that provides information reasonably su… 0.3 KB |
| 10. | Responsibility | Willingness to be held accountable as the cause of some action or result. Example - Real leaders take responsibility for their actions and do not point their finger at or blame someone or something else. |
| 11. | Restitution | The act of restoring to a prior state or condition. |
| 12. | Revenue Recognition | Refers to when revenue is counted and thus reported. Usually a product needs to be sold, invoiced AND shipped in order to be recognized and reported as revenue. Accounting standards defining when reve… 0.4 KB |
| 13. | Rule of Construction | "Rule of construction" is a phrase used within a legal context to mean "interpretation." The rules are not binding and are better seen as different methods of approaching the interpretation of laws. |
| 14. | Rules Based Accounting | Rules Based Accounting requires strict adherence to the letter of the law. |
| 15. | Rules of the Board | The rules issued by the Public Company Accounting Oversight board in order to implement various parts of the Sarbanes Oxley Act. PCAOB Rules |
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