On June 23, 2020, the Division of Corporation Finance (“Division”) of the Securities and Exchange Commission (SEC) provided additional guidance (“Topic No. 9A”) regarding disclosures about operations, liquidity and capital...more
On November 1, 2017, the Division of Corporation Finance (Division) of the Securities and Exchange Commission (SEC) released Staff Legal Bulletin No. 14I (SLB No. 14I) to offer guidance on the scope and application of Rules...more
On October 17, 2017, the Staff of the Securities and Exchange Commission (SEC) issued new Non-GAAP Financial Measures Compliance and Disclosure Interpretations (C&DI) that clarify when financial forecasts used in connection...more
10/25/2017
/ C&DIs ,
Disclosure Requirements ,
Financial Adviser ,
Financial Reporting ,
New Guidance ,
Non-GAAP Financial Measures ,
Proxy Statements ,
Regulation G ,
Regulation S-K ,
Securities and Exchange Commission (SEC) ,
Securities Exchange Act
On November 2, 2016, the Staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission (SEC) issued guidance regarding the submission of annual reports by registrants to the SEC under Exchange...more
On August 6, 2015, the Staff of the Securities and Exchange Commission’s (SEC) Division of Corporation Finance issued new compliance and disclosure interpretations (C&DI Questions 256.23 through 256.33) regarding the meaning...more
8/31/2015
/ Advertising ,
Broker-Dealer ,
C&DIs ,
Established Business Relationship ,
General Solicitation ,
Investment Adviser ,
New Guidance ,
No-Action Letters ,
Regulation D ,
Safe Harbors ,
Section 5 ,
Securities and Exchange Commission (SEC) ,
Venture Capital ,
Waiting Periods