Securities Law Section

Message from the Chair

Section Chair:

Charles Niemeier
Williams & Connolly LLP
Washington, D.C.

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The Federal Bar Association - Securities Law Section is a proud sponsor of the virtual museum and archive of the history of financial regulation at this year.

While the museum is free and accessible to everyone at all times, the Section will highlight specific material and information within the museum on securities law issues in the coming months, providing current and prospective Section members with unique content and context for use at any time.

As John Olson, Gibson, Dunn & Crutcher LLP, once stated, “If you want to be a business lawyer, and you don’t understand the basics of accounting, you’re kind of at a loss.” Securities and Exchange Commission Historical Society
Interview with John Olson 
. For an in-depth overview of accounting issues, access The Richard C. Adkerson Gallery on the SEC Role in Accounting Standards Setting, click here. This Gallery offers primary and original material from the 1930s to the 21st century on such subjects as the evolving relationship between the U.S. Securities and Exchange Commission and the accounting and auditing professions; insights into the former Committee on Accounting Procedure and the Accounting Principles Board, and the current Financial Accounting Standards Board; and challenges with issues such as investment credit, oil and gas valuation, and stock options.

Former SEC Chief Accountant Walter Schuetze summed up the responsibility for all in his 1994 statement: “I know the realities of saying ‘no’ to a client. I know the disappointments some clients express when the auditor makes a decision to support an accounting proposal that may reduce those clients’ reported earnings. I know the long and often heated telephone calls and client visits, the emotional strain, and the financial cost that follow such decisions. But I also know the rewards – a clean conscience, not having to worry about losing law suits based on the merits, and pride in the profession and the credibility of financial accounting and reporting.” For more details, click here.


The Source: March 2016

Section ByLaws

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