Details

  • Type: Publication series
  • Date: 5/20/2013

Conflict Minerals: A Clearer Path on the Horizon 

KPMG LLP Partner Jim Low shares how organizations are responding to the quandary of voluminous regulations and conducting due diligence despite a lack of clarity on the rules.

Companies working to meet the mandates of the conflict minerals provision of the Dodd-Frank Wall Street Reform and Consumer Protection Act could have a clearer path toward compliance.


Further guidance from the regulators and audit guidelines from the American Institute of Certified Public Accountants (AICPA) may soon be on the way.


Many companies have faced the quandary of cutting through the complexity of the voluminous regulations around conducting their due diligence on tracing the roots of the “conflict minerals” outlined in Dodd-Frank.


Meanwhile, in certain circumstances they would need to trace the source of those minerals in a manner that is auditable, furthering the challenges for companies trying to do the right thing.