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REMINDER: Regulation S-K Amendments Effective November 9, 2020

As part of the ongoing efforts by the Securities and Exchange Commission (“SEC”) to modernize public company disclosures, the changes to Regulation S-K announced in late August will become effective on Monday, November...more

COVID-19 Disclosure Case Studies and Additional SEC Guidance for Upcoming Quarterly Disclosure

As the United States is grappling with the process of the reopening of the economy while the new surge in cases may result in the re-imposition of business closures and stay-at-home orders, public companies find themselves in...more

Public Company Disclosures Detailing the Impact of the CARES Act

On March 27, 2020, President Trump signed into law the Coronavirus Aid, Relief and Economic Security Act (the “ CARES Act”), a $2 trillion federal stimulus package intended to provide economic relief to individuals, large...more

Re-evaluating Your Company’s Use and Presentation of Non-GAAP Financial Measures

At a Glance: In May, the Securities and Exchange Commission (the “SEC”) added twelve new Compliance and Disclosure Interpretations (“C&DIs”) on the use of non-GAAP (“Generally Accepted Accounting Principles”) financial...more

Omissions Regarding “Known Trends” in a 10-Q Report May Support a Securities Fraud Claim

If a public company fails to disclose in its quarterly or annual reports trends and uncertainties that it could reasonably expect to have a material impact on revenues, at least one significant federal court has held that the...more

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