JD Supra

A Principles-Based Model for Modern Governance: COSO and NACD’s Proposed Corporate Governance Framework

In May 2025, the Committee of Sponsoring Organizations of the Treadway Commission (COSO), in collaboration with the National Association of Corporate Directors (NACD), released a public exposure draft ...
JD Supra

COSO introduces ”internal control over sustainability reporting”

Fraud risk is one topic that typically finds its way onto the agendas of audit committees. In this article, accounting firm Deloitte advises that, with the current attention to ESG and in anticipation ...
Smart Business Magazine

The COSO effect: How the new control framework adds value, not just work for work’s sake

Every business, private and public, has a control structure. Internal controls — often called COSO after the Committee of Sponsoring Organizations that has set the standard for internal controls since ...
JournalofAccountancy

Applying the principles: COSO proposal relates framework to external financial reporting

News reports show the frightening weather satellite images of a hurricane that is causing concern for leaders of an automobile manufacturing plant. The storm’s possible effects on the supply chain ...
JournalofAccountancy

Eagerly anticipated COSO framework set for May release

The wait for the eagerly anticipated update of a popular framework for internal control is almost over. The board of the Committee of Sponsoring Organizations of the Treadway Commission (COSO) has ...
Accounting Today

Companies Need to Adjust to New COSO Framework

The internal control framework that was unveiled last year by the Committee of Sponsoring Organizations of the Treadway Commission, also known as COSO, will take some time to adjust to, but the ...
Accounting Today

COSO teams with NACD on governance framework

The Committee of Sponsoring Organizations of the Treadway Commission is working with the National Association of Corporate Directors to develop a corporate governance framework that they hope will be ...
Wall Street Journal

The Morning Risk Report: Companies Adopting Updated COSO Framework

Almost three-fourths of the U.S. stock-listed companies that have filed 10Ks with the U.S. Securities and Exchange Commission since Dec. 15, 2014 have transitioned to using the updated COSO 2013 ...
Yahoo Finance

COSO and NACD Seek Public Comment on New Corporate Governance Framework

NEW YORK, May 27, 2025 /PRNewswire/ -- The Committee of Sponsoring Organizations of the Treadway Commission (COSO), in collaboration with the National Association of Corporate Directors (NACD), has ...
Lawyers Weekly

Jury out as Australia digests COSO

As Australia digests the recently launched COSO enterprise risk management (ERM) framework, the debate over how much impact it will have here is raging. Stuart Fagg reports This content is available ...
CSOonline

COSO for CSOs: An interview with the internal control and ERM frameworks’ co-author

As the business world focuses more on risk management, more people are turning to the frameworks developed by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). COSO is a ...