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    • ENFORCEMENT—2d Cir.: Second Circuit upholds sanctions against trust attorney over false declaration
    • ACCOUNTING AND AUDITING—PCAOB proposes to amend rules on comfort letters
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    • AI NEWS—AI-enabled hacking fuels need to renew cyber info-sharing law, business groups say
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    • CFTC NEWS AND SPEECHES—CFTC and USDA agree to coordinate on common regulatory interests with MOU
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    • FINANCIAL INTERMEDIARIES—SEC increases thresholds for ‘small‘ advisers and investment companies to tailor regulatory impact
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    Securities Regulation Daily Wrap Up, ACCOUNTING AND AUDITING—PCAOB proposes to amend rules on comfort letters, (Nov 4, 2026)

    By Anne Sherry, J.D.

    Better Markets criticized the move as helping the SEC eliminate quarterly reporting.

    The PCAOB is proposing to amend AS 6101 to allow an auditor to provide negative assurance more than 135 days after the end of the most recently audited or reviewed pe ...

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