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Attorney General Nominations Since the Reagan Administration

Description: On November 9, 2014, President Obama announced his intention to nominate U.S. Attorney Loretta E. Lynch to replace Eric H. Holder Jr. as Attorney General (AG). Presidents have nominated a total of 11 individuals, including Lynch, for the position of AG since the beginning of the Reagan Administration in 1981. This report provides a table with information regarding these 11 nominations.
Date: December 4, 2014
Creator: Carey, Maeve P. & Greene, Michael

Attorneys' Fees in the State Tobacco Litigation Cases

Description: In the past few years, many states have filed complaints against the tobacco industry in state court to recover Medicaid costs paid by the states to treat their citizens for tobacco related illnesses. The states are also attempting to recover other damages, such as punitive damages, against the tobacco industry. For various reasons, the states have hired private attorneys to assist the state Attorneys General in prosecuting these cases. In most cases, the retention of private counsel has included a fee agreement specifying the amount of compensation that these attorneys will receive for their services. These agreements are not uniform among the states, but most tend to provide some form of contingency fee arrangement. Some of these states have developed a sliding scale contingency fee schedule which varies with the amount of time spent on the litigation and whether a trial has begun. This report briefly summarizes the different fee agreements that the states have with private counsel.
Date: September 23, 1997
Creator: Contrubis, John

The Au Pair Program

Description: Legislation passed late in the 103rd Congress granted the U.S. Information Agency (USIA) authority to design and implement more rigorous rules regulating the au pair program. In 1997, the au pair program received considerable media attention as a result of the Louise Woodward court case regarding possible involvement of an au pair in the death of a child in Massachusetts. The U.S. Information Agency amended existing federal regulations for the au pair program in September 1997 to underscore the cultural exchange aspect of the program and strengthen au pair recruiting and training.
Date: January 30, 1998
Creator: Epstein, Susan B.

Auburn Dam on the American River: Fact Sheet

Description: For more than 30 years, Congress has debated constructing a dam on the American River near Auburn, California. The Army Corps of Engineers recently identified three alternatives for flood control, with the Division office's preferred plan calling for construction of a 508-foot-high detention dam. Currently, two bills address the issue: H.R. 3270 supports construction of the dam, while H.R. 2951 opposes construction of any structure on the North Fork of the American River.
Date: June 6, 1996
Creator: Cody, Betsy A.; Hughes, H. Steven & Price, Shelley

Auction-Rate Securities

Description: This report discusses auction-rate securities (ARSs), which most are long-term bonds, although some ARS are structured as preferred shares and so have no maturities.
Date: September 17, 2008
Creator: Austin, D. Andrew

Auction-Rate Securities

Description: This report discusses auction-rate securities (ARSs), which most are long-term bonds, although some ARS are structured as preferred shares and so have no maturities.
Date: July 17, 2012
Creator: Austin, D. Andrew

Auditing and Accounting Reform Proposals: A Side-by-Side Comparison

Description: This report compares the major provisions of three auditor and accounting reform proposals: two versions of H.R. 3763 (as passed by the House on April 24, 2002, and by the Senate on July 15, 2002), and proposed rules that the U.S. Securities and Exchange Commission (SEC) published on June 26th under its existing authority. H.R. 3763, in its House and Senate versions, and the SEC proposal seek to restore confidence in corporate reporting by enhancing the oversight of financial accounting. All three proposals would create a new oversight body to regulate independent auditors (whose certification the law requires to be affixed to the annual reports of all publicly traded corporations).
Date: July 17, 2002
Creator: Jickling, Mark

Auditing and Accounting Regulation: Key SEC Powers

Description: Key auditing and accounting reform legislation, S. 2673 (Sarbanes), and H.R. 3763 (Oxley), and proposals for auditor oversight by the Securities and Exchange Commission (SEC) have been launched to help restore public confidence in a system of corporate financial accounting tainted by accounting fiascos at companies like Enron, Tyco, and Worldcom. This report provides background on significant current SEC regulatory powers in the area of accounting and auditing. It will be updated if there are changes in SEC authority.
Date: July 8, 2002
Creator: Shorter, Gary

Auditing and Its Regulators: Proposals for Reform After Enron

Description: Auditors are regulated by both governmental agencies and professional organizations, though many now question whether this oversight is adequate. Enron’s auditor, Arthur Andersen, has been investigated by the U.S. Securities and Exchange Commission (SEC), several congressional committees, and other agencies, and it is facing numerous law suits. A federal jury convicted the firm on obstruction of justice charges on June 15, 2002. Other corporations and their auditors are also under scrutiny. Numerous accounting and audit reforms have been proposed, including some by the accounting industry. The House passed an audit reform bill (H.R. 3763) on April 24, 2002. The Senate passed an amended version of its bill (S. 2673) on July 15th. The SEC published proposed reform rules June 26th; on the 28th it required top executives in companies with revenues exceeding $1.2 billion to personally certify that filed reports are complete and accurate
Date: July 16, 2002
Creator: Lyke, Bob

Auditing and Its Regulators: Proposals for Reform After Enron

Description: Auditors are regulated by both governmental agencies and professional organizations, though many now question whether this oversight is adequate. Enron’s auditor, Arthur Andersen, has been investigated by the U.S. Securities and Exchange Commission (SEC), several congressional committees, and other agencies, and it is facing numerous law suits. A federal jury convicted the firm on obstruction of justice charges on June 15, 2002. Other corporations and their auditors are also under scrutiny. Numerous accounting and audit reforms have been proposed, including some by the accounting industry. The House passed an audit reform bill (H.R. 3763) on April 24, 2002. The Senate passed an amended version of its bill (S. 2673) on July 15th. The SEC published proposed reform rules June 26th; on the 28th it required top executives in companies with revenues exceeding $1.2 billion to personally certify that filed reports are complete and accurate
Date: July 11, 2002
Creator: Lyke, Bob

Auditing and Its Regulators: Reforms After Enron

Description: Auditors are regulated by both governmental agencies and professional organizations, though many now question whether this oversight is adequate. Enron’s auditor, Arthur Andersen, has been investigated by the U.S. Securities and Exchange Commission (SEC), several congressional committees, and other agencies, and it is facing numerous law suits. A federal jury convicted the firm on obstruction of justice charges on June 15, 2002. Other corporations and their auditors are also under scrutiny. Numerous accounting and audit reforms have been proposed, including some by the accounting industry. The House passed an audit reform bill (H.R. 3763) on April 24, 2002. The Senate passed an amended version of its bill (S. 2673) on July 15th. The SEC published proposed reform rules June 26th; on the 28th it required top executives in companies with revenues exceeding $1.2 billion to personally certify that filed reports are complete and accurate
Date: November 15, 2002
Creator: Lyke, Bob

Auditing and Its Regulators: Reforms After Enron

Description: Auditors are regulated by both governmental agencies and professional organizations, though many now question whether this oversight is adequate. Enron’s auditor, Arthur Andersen, has been investigated by the U.S. Securities and Exchange Commission (SEC), several congressional committees, and other agencies, and it is facing numerous law suits. A federal jury convicted the firm on obstruction of justice charges on June 15, 2002. Other corporations and their auditors are also under scrutiny. Numerous accounting and audit reforms have been proposed, including some by the accounting industry. The House passed an audit reform bill (H.R. 3763) on April 24, 2002. The Senate passed an amended version of its bill (S. 2673) on July 15th. The SEC published proposed reform rules June 26th; on the 28th it required top executives in companies with revenues exceeding $1.2 billion to personally certify that filed reports are complete and accurate
Date: February 3, 2003
Creator: Lyke, Bob

Auditing and Its Regulators: Reforms After Enron

Description: Auditors are regulated by both governmental agencies and professional organizations, though many now question whether this oversight is adequate. Enron’s auditor, Arthur Andersen, has been investigated by the U.S. Securities and Exchange Commission (SEC), several congressional committees, and other agencies, and it is facing numerous law suits. A federal jury convicted the firm on obstruction of justice charges on June 15, 2002. Other corporations and their auditors are also under scrutiny. Numerous accounting and audit reforms have been proposed, including some by the accounting industry. The House passed an audit reform bill (H.R. 3763) on April 24, 2002. The Senate passed an amended version of its bill (S. 2673) on July 15th. The SEC published proposed reform rules June 26th; on the 28th it required top executives in companies with revenues exceeding $1.2 billion to personally certify that filed reports are complete and accurate
Date: September 3, 2002
Creator: Lyke, Bob

Auditor Oversight: Proposals for New Regulator

Description: This report provides basic background information on current regulation of auditors and summarizes alternatives now under consideration. Reforms proposed by Congress and the executive branch focus on oversight of the independent auditor, whose responsibility (in the broadest sense) is to certify that a corporation’s accounting statements reflect its true financial condition.
Date: April 18, 2002
Creator: Jickling, Mark