This explains what materiality means in an audit and why it matters for financial decision-making. The key takeaway is that materiality guides auditors in focusing on misstatements that truly ...

The regulator upheld a turnover-linked materiality framework for related party transactions, replacing the flat 10% test to align approvals with entity size while retaining shareholder scrutiny for ...

Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School ...

Julia Kagan is a financial/consumer journalist and former senior editor, personal finance, of Investopedia. Chip Stapleton is a Series 7 and Series 66 license holder, CFA Level 1 exam holder, and ...

Litigation Trend Analysis The December 23, 2025 decision in In re Outlook Therapeutics, Inc. Securities Litigation (D.N.J., ...

Opinion: Boards of directors need to get a firm grasp on their companies' AI technology to avoid problems down the road with federal scrutiny.

F5 promoted industry-leading application security while a nation-state breach went undisclosed, prompting a securities fraud ...

The Army continues to make deliberate, measurable progress in strengthening financial stewardship, improving auditability, and modernizing its ...

As global travel accelerates in step with economic recovery and growing geopolitical complexity, the conversation around risk is evolving rapidly. In 2026, corporate travel risk management will no ...

Give clients a better understanding of risk comfort and trade-offs with a data-backed risk profile. Our risk tolerance questionnaire has been taken over 2 million times with stable and defensible ...

Zetler claims in his affidavit dated 21.11.2025 stated in para 8.1.2: ‘I contacted Mr Isaac Benatar of Numus and advised him telephonically that Novus wanted to acquire CFDs…’ 7 See also Affidavit ...