Forty-five instances in which the firm's retirement plan owned securities of publicly held
companies that were audit clients of either Coopers & Lybrand or Price Waterhouse.
PHOTO (1--Color) Alan Fields is president of Simi Valley's Fields Aircraft Spares, a publicly held
maker of interior plane cabin parts that is growing through acquisition of other small businesses.
When managers of publicly held
companies announce such decisions, the price of the company's stock often increases as investors respond to the company's decision.
A recent IRS letter ruling involved a publicly held
corporation with a shareholder-approved stock option plan.
Compensation committee: A compensation committee is the committee of directors--including any subcommittee of directors--of the publicly held
corporation with authority to set and administer performance goals and to certify that performance goals are attained (Regs.
If, at any time prior to June 21, 2007, the market value of the Company's publicly held
shares is $15 million or more for 10 consecutive trading days, the Company will regain compliance.
The publicly held
company wants to emphasize that the stock split is only for shareholders of record on September 1, 2003 in New Paltz Capital Corporation, the publicly held
As CPAs choose different forms in which to practice public accounting--such as selling their firms to publicly held
companies--the AICPA is taking steps to make sure the Code of Professional Conduct keeps up with these new developments.
Under the new program, the Company will purchase up to 300,000 shares, or approximately 10% of its currently outstanding publicly held
shares of common stock.
My study of audit committee functions that were specifically disclosed in the proxy statements or annual reports of the 251 largest publicly held
Prior to joining PLATO Learning, he held the positions of Executive Vice President and Chief Financial Officer, and Vice President, Controller at Zomax Incorporated, a publicly held
supply chain services company.
The division--the commission's largest--is responsible for seeing that disclosure requirements are met in financial documents of publicly held