FacultyFaculty/Author Profile
John W. White

John W. White

Cravath, Swaine & Moore LLP

New York, NY, USA


 John W. White is a partner in Cravath, Swaine & Moore LLP's Corporate Department and serves as Chair of its Corporate Governance and Board Advisory practice. From 2006 through 2008, he served as Director of the Division of Corporation Finance at the U.S. Securities and Exchange Commission, which oversees disclosure and reporting by public companies in the United States. During his over 25 years as a partner at Cravath, John has focused his practice on representing public companies on a wide variety of matters including, more recently, public reporting and disclosure obligations, corporate governance matters and restatements and other financial crises.

John is a member of the Financial Accounting Standards Advisory Council (FASAC), which advises the Financial Accounting Standard Board (FASB), and the Standing Advisory Group (SAG), which advises the Public Company Accounting Oversight Board (PCAOB). He is a member of the Board of Trustees and Audit Committee of the Practising Law Institute (PLI) and of the Board of Directors of Financial Executives International (and he regularly attends meetings of FEFs Committee on Corporate Reporting). He served three years on the New York Stock Exchange's Legal Advisory Committee, four years as Chairman of the Securities Regulation Institute, five years as Co-chair of PLI's Annual Institute on Securities Regulation and six years on the Board of Trustees and Audit Committee of the SEC Historical Society. John was twice selected by the National Association of Corporate Directors (NACD) as one of the 100 "most influential people in the boardroom and corporate governance community."


 
John W. White is associated with the following items:
CHB Chapters  CHB Chapters Beth Paul and John May, PwC, Point of View, Building Confidence in Non-GAAP Measures and Other KPIs (May 2016) - Securities Regulation Institute (49th Annual), Monday, November 13, 2017
Allergan Comment Chain (Intelligize, a LexisNexis company, March 24, 2017) - Securities Regulation Institute (49th Annual), Monday, November 13, 2017
Center for Audit Quality, Questions on Non-GAAP Measures: A Tool for Audit Committees (June 2016) - Securities Regulation Institute (49th Annual), Monday, November 13, 2017
FASB Master Glossary—Loss Contingency (Definition) - Securities Regulation Institute (49th Annual), Monday, November 13, 2017
Wesley R. Bricker, Deputy Chief Accountant, SEC, Remarks Before the 35th Annual SEC and Financial Reporting Institute Conference (June 9, 2016) - Securities Regulation Institute (49th Annual), Monday, November 13, 2017
PCAOB, Fact Sheet: Disclosure of Engagement Partner and Certain Other Participants on New PCAOB Form AP - Securities Regulation Institute (49th Annual), Monday, November 13, 2017
PwC, Impacts of the New Leasing Standard—Beyond Accounting (November 2016) - Securities Regulation Institute (49th Annual), Monday, November 13, 2017
Center for Audit Quality, Non-GAAP Financial Measures, Continuing the Conversation (December 2016) - Securities Regulation Institute (49th Annual), Monday, November 13, 2017
PwC, Financial Statement Presentation, Chapter 23: Commitments, Contingencies, and Guarantees - Securities Regulation Institute (49th Annual), Monday, November 13, 2017
Wesley R. Bricker, Deputy Chief Accountant, Office of the Chief Accountant, SEC, Remarks Before the 2016 Baruch College Financial Reporting Conference (May 5, 2016) - Securities Regulation Institute (49th Annual), Monday, November 13, 2017
Marc Panucci and Randy Hoppe, PwC, In Brief, No. US2015-43, PCAOB Adopts Final Rules to Disclose Name of Partner and Others on New Form (December 18, 2015) - Securities Regulation Institute (49th Annual), Monday, November 13, 2017
Brian Staniszewski, Professional Accounting Fellow, Office of the Chief Accountant, SEC, Remarks Before the 2016 AICPA National Conference on Current SEC and PCAOB Developments (December 5, 2016) - Securities Regulation Institute (49th Annual), Monday, November 13, 2017
Derryck Coleman and Mercedes Erickson, Audit Analytics, A Look at Non-GAAP Reporting after New SEC Guidance (January 5, 2017) - Securities Regulation Institute (49th Annual), Monday, November 13, 2017
Complaint, SEC v. RPM Int’l Inc., No. 1:16-cv-01803 (D.D.C. Sept. 9, 2016) - Securities Regulation Institute (49th Annual), Monday, November 13, 2017
Brett Cohen and Bill Coffey, PwC, In Brief, No. US2016-21, FASB Proposes Technical Corrections to the New Revenue Standard (May 19, 2016) - Securities Regulation Institute (49th Annual), Monday, November 13, 2017
Center for Audit Quality, Form AP, Auditor Reporting of Certain Audit Participants (June 2017) - Securities Regulation Institute (49th Annual), Monday, November 13, 2017
Updated Non-GAAP CDIs (May 17, 2016) - Securities Regulation Institute (49th Annual), Monday, November 13, 2017
John Althoff, Chip Currie and Edward Lee, PwC, In Depth, No. US2016-07, The FASB’s New Financial Instruments Impairment Model (July 11, 2016) - Securities Regulation Institute (49th Annual), Monday, November 13, 2017
Wesley R. Bricker, Chief Accountant, SEC, Remarks Before the 2017 Baruch College Financial Reporting Conference: “Advancing Our Capital Markets with High-Quality Information” (May 4, 2017) - Securities Regulation Institute (49th Annual), Monday, November 13, 2017
Stericycle Inc., Comment Chain - Securities Regulation Institute (49th Annual), Monday, November 13, 2017
Olga Usvyatsky and Derryck Coleman, Audit Analytics, Six Months to New Revenue Standard Deadline (June 8, 2017) - Securities Regulation Institute (49th Annual), Monday, November 13, 2017
Mary Jo White, Chair, SEC, Keynote Address at the 2015 AICPA National Conference: “Maintaining High-Quality, Reliable Financial Reporting: A Shared and Weighty Responsibility” (December 9, 2015) - Securities Regulation Institute (49th Annual), Monday, November 13, 2017
U.S. Securities and Exchange Commission, SEC Litigation Release No. 23639, SEC Charges RPM International Inc. and its General Counsel for Disclosure and Accounting Failures (September 9, 2016) - Securities Regulation Institute (49th Annual), Monday, November 13, 2017
PwC, Point of View, Preparing for the New Revenue Standard—Are You Ready? (December 2015) - Securities Regulation Institute (49th Annual), Monday, November 13, 2017
Mercedes Erickson, Audit Analytics, A Century of Opinions: Companies with Auditor Tenure Over 100 Years (January 20, 2017) - Securities Regulation Institute (49th Annual), Monday, November 13, 2017
Patrick Higgins and Kevin Garry, PwC, In Brief, No. US2016-22, SEC Updates Interpretive Guidance on Non-GAAP Financial Measures (May 19, 2016) - Securities Regulation Institute (49th Annual), Monday, November 13, 2017
John Althoff, Chip Currie, Jeffrey Joseph and Michael Kelly, PwC, In Depth, No. US2016-01, New Guidance on Recognition and Measurement to Impact Financial Instruments (January 29, 2016) - Securities Regulation Institute (49th Annual), Monday, November 13, 2017
Sylvia E. Alicea, Professional Accounting Fellow, Office of the Chief Accountant, SEC, Remarks Before the Bloomberg BNA Conference on Revenue Recognition (May 8, 2017) - Securities Regulation Institute (49th Annual), Monday, November 13, 2017
Public Company Accounting Oversight Board, Improving the Transparency of Audits: Rules to Require Disclosure of Certain Audit Participants on a New PCAOB Form and Related Amendments to Auditing Standards, PCAOB Release No. 2015-008, PCAOB Rulemaking Docket Matter No. 029 (December 15, 2015) - Securities Regulation Institute (49th Annual), Monday, November 13, 2017
John Bishop, Ashima Jain and Chad Soares, PwC, In Depth, No. US2016-02, The Leasing Standard, A Comprehensive Look at the New Model and Its Impact (March 2, 2016) - Securities Regulation Institute (49th Annual), Monday, November 13, 2017
Mary Jo White, Chair, SEC, Keynote Address, International Corporate Governance Network Annual Conference: Focusing the Lens of Disclosure to Set the Path Forward on Board Diversity, Non-GAAP, and Sustainability (June 27, 2016) - Securities Regulation Institute (49th Annual), Monday, November 13, 2017
Order Instituting Cease-and-Desist Proceedings Pursuant to Section 21C of the Securities Exchange Act of 1934, Making Findings and Imposing a Cease-and-Desist Order, In re General Motors Company, Exchange Act Release No. 79825 (SEC Jan. 18, 2017) - Securities Regulation Institute (49th Annual), Monday, November 13, 2017
Center for Audit Quality, Preparing for the New Revenue Recognition Standard (December 2016) - Securities Regulation Institute (49th Annual), Monday, November 13, 2017
Jessica McKeon, Audit Analytics, SEC Comment Letters, A Look at Top Issues in 2016 (December 12, 2016) - Securities Regulation Institute (49th Annual), Monday, November 13, 2017
Joey Bonaldi, Audit Analytics, SEC Comment Letters, A Six Year Trend (June 13, 2017) - Securities Regulation Institute (49th Annual), Monday, November 13, 2017
Paula Loop and Terry Ward, PwC, Government Insights Center, ACES (Audit Committee Excellence Series), To GAAP or Non-GAAP? The SEC is Watching (June 2016) - Securities Regulation Institute (49th Annual), Monday, November 13, 2017
FASB ASC 450-20 - Securities Regulation Institute (49th Annual), Monday, November 13, 2017
Wesley R. Bricker, Chief Accountant, SEC, Remarks Before the Annual Life Sciences Accounting & Reporting Congress: “Advancing Effective Internal Control and Credible Financial Reporting” (March 21, 2017) - Securities Regulation Institute (49th Annual), Monday, November 13, 2017
PCAOB News Release, PCAOB Adopts Rules Requiring Disclosure of the Engagement Partner and Other Audit Firms Participating in an Audit (December 15, 2015) - Securities Regulation Institute (49th Annual), Monday, November 13, 2017
PwC, 10 Minutes on the New US Lease Standard (August 2016) - Securities Regulation Institute (49th Annual), Monday, November 13, 2017
Wesley R. Bricker, Chief Accountant, SEC, Keynote Address Before the 2016 AICPA Conference on Current SEC and PCAOB Developments, Working Together to Advance High Quality Information in the Capital Markets (December 5, 2016) - Securities Regulation Institute (49th Annual), Monday, November 13, 2017
U.S. Securities and Exchange Commission, Press Release, No. 2017-19, General Motors Charged with Accounting Control Failures (January 18, 2017) - Securities Regulation Institute (49th Annual), Monday, November 13, 2017
Olga Usvyatsky and Derryck Coleman, Audit Analytics, Early Adoption of ASC 606: First Glance (December 22, 2016) - Securities Regulation Institute (49th Annual), Monday, November 13, 2017
Joey Bonaldi, Audit Analytics, Update on “SEC Comment Letters: A Five Year Trend” (2015) (August 1, 2016) - Securities Regulation Institute (49th Annual), Monday, November 13, 2017
Olga Usvyatsky, Audit Analytics, SEC Comment Letters, Early Returns (January 3, 2017) - Securities Regulation Institute (49th Annual), Monday, November 13, 2017
Accounting and Auditing Developments for 2018 - Seventeenth Annual Institute on Securities Regulation in Europe: Practical Implications of U.S. Law on EU Practice, Thursday, February 01, 2018
Stephen McKinney and Tim Kolber, Deloitte, An Executive Summary of the FASB’s New Lease Accounting Standard (May 16, 2016) - 50th Annual Institute on Securities Regulation, Wednesday, November 07, 2018
Center for Audit Quality, CAQ Alert No. 2017-06, The Auditor’s Report—New Requirements for 2017 (October 2017) - 50th Annual Institute on Securities Regulation, Wednesday, November 07, 2018
Deloitte, Heads Up, ASC 606 Is Here—How Do Your Revenue Disclosures Stack Up? Volume 25, Issue 9 (July 11, 2018) - 50th Annual Institute on Securities Regulation, Wednesday, November 07, 2018
Financial Acounting Standards Board, Financial Accounting Series, Accounting Standards Update: Intangibles—Goodwill and Other (Topic 350), Simplifying the Test for Goodwill Impairment, No. 2017-04 (January 2017) - 50th Annual Institute on Securities Regulation, Wednesday, November 07, 2018
Deloitte, Heads Up, Bring It On! FASB’s New Standard Brings Most Leases Onto the Balance Sheet, Volume 23, Issue 5 (March 1, 2016, Updated July 12, 2016) - 50th Annual Institute on Securities Regulation, Wednesday, November 07, 2018
Center for Audit Quality, Critical Audit Matters, Key Concepts and FAQs for Audit Committees, Investors, and Other Users of Financial Statements (July 2018) - 50th Annual Institute on Securities Regulation, Wednesday, November 07, 2018
Deloitte, A Roadmap to Applying the New Revenue Recognition Standard (September 2017) - 50th Annual Institute on Securities Regulation, Wednesday, November 07, 2018
U.S. Securities and Exchange Commission, Division of Corporation Finance, Financial Reporting Manual, Section 9510—Goodwill Impairment - 50th Annual Institute on Securities Regulation, Wednesday, November 07, 2018
Chairman Jay Clayton, U.S. Securities and Exchange Commission, Public Statement, Statement on SEC Approval of the PCAOB’s New Auditor’s Reporting Standard (October 23, 2017) - 50th Annual Institute on Securities Regulation, Wednesday, November 07, 2018
Deloitte, Heads Up, Frequently Asked Questions About the FASB’s New Leases Standard, Volume 24, Issue 12 (April 25, 2017) - 50th Annual Institute on Securities Regulation, Wednesday, November 07, 2018
Deloitte, A Roadmap to Non-GAAP Financial Measures (November 2017) - 50th Annual Institute on Securities Regulation, Wednesday, November 07, 2018
Public Company Accounting Oversight Board, PCAOB Seeks Input into Its 2018–2022 Strategic Planning Through a Public Survey (April 17, 2018) - 50th Annual Institute on Securities Regulation, Wednesday, November 07, 2018
Wesley R. Bricker, Chief Accountant, U.S. Securities and Exchange Commission, Speech, Remarks Before the 2018 Baruch College Financial Reporting Conference: “Working Together to Advance Financial Reporting” (May 3, 2018) - 50th Annual Institute on Securities Regulation, Wednesday, November 07, 2018
William D. Duhnke, Chairman, PCAOB, Speech, PCAOB Transitions for the Future (May 17, 2018) - 50th Annual Institute on Securities Regulation, Wednesday, November 07, 2018
Audit Analytics, Are Companies Really Seeing Revenue Growth, or Is It an Accounting Adjustment? - 50th Annual Institute on Securities Regulation, Wednesday, November 07, 2018
Deloitte, Thinking Allowed: Non-GAAP and Alternative Performance Measures (February 2017) - 50th Annual Institute on Securities Regulation, Wednesday, November 07, 2018
U.S. Securities and Exchange Commission, Staff Accounting Bulletin No. 118, 17 CFR Part 211, Release No. SAB 118 (Modified February 27, 2018) - 50th Annual Institute on Securities Regulation, Wednesday, November 07, 2018
Financial Acounting Standards Board, Financial Accounting Series, Accounting Standards Update: Leases (Topic 842)—Targeted Improvements, No. 2018-11, July 2018 - 50th Annual Institute on Securities Regulation, Wednesday, November 07, 2018
Wesley R. Bricker, Chief Accountant, Office of the Chief Accountant, U.S. Securities and Exchange Commission, Speech, Statement in Connection with the 2017 AICPA Conference on Current SEC and PCAOB Developments (December 4, 2017) - 50th Annual Institute on Securities Regulation, Wednesday, November 07, 2018
Deloitte, Heads Up, FASB Eliminates Step 2 From the Goodwill Impairment Test, Volume 24, Issue 5 (February 1, 2017) - 50th Annual Institute on Securities Regulation, Wednesday, November 07, 2018
Megan Zietsman, et al., Deloitte, Heads Up, PCAOB Adopts Changes to the Auditor’s Report, Volume 24, Issue 16 (June 20, 2017) - 50th Annual Institute on Securities Regulation, Wednesday, November 07, 2018
U.S. Securities and Exchange Commission, SEC Compliance & Disclosure Interpretations, Non-GAAP Financial Measures (Last Update: April 4, 2018) - 50th Annual Institute on Securities Regulation, Wednesday, November 07, 2018
Public Company Accounting Oversight Board, Standard-Setting Update—Office of the Chief Auditor (June 30, 2018) - 50th Annual Institute on Securities Regulation, Wednesday, November 07, 2018
Sagar Teotia, Deputy Chief Accountant, U.S. Securities and Exchange Commission, Speech, Progress Is Being Made: Continued Focus on Addressing Implementation Matters, Remarks Before the 37th Annual SEC and Financial Reporting Institute Conference (June 7, 2018) - 50th Annual Institute on Securities Regulation, Wednesday, November 07, 2018
Deloitte, SEC Comment Letters—Including Industry Insights (November 2017) - 50th Annual Institute on Securities Regulation, Wednesday, November 07, 2018
Michael P. Dusza, Professional Accounting Fellow, Office of the Chief Accountant, U.S. Securities and Exchange Commission, Speech, Remarks Before the 2017 AICPA Conference on Current SEC and PCAOB Developments (December 4, 2017) - 50th Annual Institute on Securities Regulation, Wednesday, November 07, 2018
Financial Acounting Standards Board, FASB in Focus: Accounting Standard Update No. 2016-02, Leases (Topic 842) (February 25, 2016) - 50th Annual Institute on Securities Regulation, Wednesday, November 07, 2018
Public Company Accounting Oversight Board, PCAOB Draft Strategic Plan 2018–2022 (August 10, 2018) - 50th Annual Institute on Securities Regulation, Wednesday, November 07, 2018
Public Company Accounting Oversight Board, Fact Sheet: Adoption of an Auditing Standard on the Auditor’s Report (June 1, 2017) - 50th Annual Institute on Securities Regulation, Wednesday, November 07, 2018
Wesley R. Bricker, Chief Accountant, Office of the Chief Accountant, U.S. Securities and Exchange Commission, Speech, Statement in Connection with the 2017 AICPA Conference on Current SEC and PCAOB Developments (December 4, 2017) - 50th Annual Institute on Securities Regulation, Wednesday, November 07, 2018
Press Release No. 2017-230, SEC Appoints New Chairman and Board Members to PCAOB (December 12, 2017) - 50th Annual Institute on Securities Regulation, Wednesday, November 07, 2018
Don Whalen, Olga Usvyatsky and Derryck Coleman, Audit Analytics, Corporate Implementation of SEC’s Compliance & Disclosure Interpretations Regarding Non-GAAP Financial Measures (December 2017) - 50th Annual Institute on Securities Regulation, Wednesday, November 07, 2018
Audit Analytics, Accounting Quality Insights: Impact of New Revenue Recognition Rule Adoption for Russell 3000 Companies - 50th Annual Institute on Securities Regulation, Wednesday, November 07, 2018
Public Company Accounting Oversight Board, PCAOB Adopts New Standard to Enhance the Relevance and Usefulness of the Auditor’s Report with Additional Information for Investors (June 1, 2017) - 50th Annual Institute on Securities Regulation, Wednesday, November 07, 2018
Joey Bonaldi, Audit Analytics, SEC Comment Letters: A Seven Year Trend (July 13, 2018) - 50th Annual Institute on Securities Regulation, Wednesday, November 07, 2018
Public Company Accounting Oversight Board, Staff Guidance, Changes to the Auditor’s Report Effective for Audits of Fiscal Years Ending on or After December 15, 2017 (December 4, 2017) - 50th Annual Institute on Securities Regulation, Wednesday, November 07, 2018
Deloitte, Heads Up, ‘Twas the Night Before Adoption: Highlights of the 2017 AICPA Conference on Current SEC and PCAOB Developments, Volume 24, Issue 30 (December 10, 2017) - 50th Annual Institute on Securities Regulation, Wednesday, November 07, 2018
William Hinman, Director, Division of Corporation Finance, U.S. Securities and Exchange Commission, Speech, Keynote Address at the PLI’s Seventeenth Annual Institute on Securities Regulation in Europe - 50th Annual Institute on Securities Regulation, Wednesday, November 07, 2018
Deloitte, Financial Reporting Alert 18-1, Frequently Asked Questions About Tax Reform (January 3, 2018, Last Updated March 20, 2018) - 50th Annual Institute on Securities Regulation, Wednesday, November 07, 2018
Web Segment  Web Segment Accounting and Auditing Developments for 2018: What Lawyers Need to Know! - Seventeenth Annual Institute on Securities Regulation in Europe: Practical Implications of U.S. Law on EU Practice, Wednesday, February 07, 2018
Accounting and Auditing Developments - 50th Annual Institute on Securities Regulation, Monday, November 12, 2018
MP3 Audio  MP3 Audio Accounting and Auditing Developments for 2018: What Lawyers Need to Know! - Accounting and Auditing Developments for 2018: What Lawyers Need to Know! , Wednesday, February 07, 2018
Accounting and Auditing Developments - Accounting and Auditing Developments, Monday, November 12, 2018
Transcripts  Transcripts Accounting and Auditing Developments for 2018: What Lawyers Need to Know! - Accounting and Auditing Developments for 2018: What Lawyers Need to Know! , Wednesday, February 07, 2018
MP4 - Mobile Video Seg  MP4 - Mobile Video Seg Accounting and Auditing Developments for 2018: What Lawyers Need to Know! - Accounting and Auditing Developments for 2018: What Lawyers Need to Know! , Wednesday, February 07, 2018
Accounting and Auditing Developments - Accounting and Auditing Developments, Monday, November 12, 2018
On-Demand Web Programs  On-Demand Web Programs Seventeenth Annual Institute on Securities Regulation in Europe: Practical Implications of U.S. Law on EU Practice, Friday, February 09, 2018, London
50th Annual Institute on Securities Regulation, Friday, November 16, 2018, New York, NY
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