It appears to be innocent and routine. The CFO of your company forwards to you an urgent-sounding, personally addressed email from the Securities Exchange Commission’s EDGAR public filing system announcing changes to the reporting system. Last week you signed the attestation of the accuracy of your Quarterly Report on SEC Form 10-Q. You hope you have not made a mistake or missed an important change. You look over the email again. At first glance it appears legit:
Or it might be your worst nightmare: an email from the SEC questioning your firm’s disclosures, revenue recognition ...