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Enforcement › Generally Accepted Accounting Procedures

Proskauer - Corporate Defense and Disputes

Second Circuit Clarifies Nature of Actionable Opinions Under Securities Laws

Proskauer - Corporate Defense and Disputes on

The U.S. Court of Appeals for the Second Circuit held that a statement of opinion that reflects some subjective judgment can nevertheless be actionable under the securities laws if it misleads investors into thinking that the...more

Dorsey & Whitney LLP

Current Bank Capital and Enforcement Action Considerations

Dorsey & Whitney LLP on

Because of the devastating effect that the COVID-19 pandemic has had on the entire U.S. economy, the federal Bank Regulators have warned of the possibility that small, medium and large banks may soon be forced to recognize...more

Skadden, Arps, Slate, Meagher & Flom LLP

Corporate Finance Alert: SEC Staff Continues to Focus on Non-GAAP Financial Disclosures

Skadden, Arps, Slate, Meagher & Flom LLP on

In recent months, companies have experienced greater scrutiny of their use of non-GAAP financial measures by the staff of the U.S. Securities and Exchange Commission (SEC). This greater scrutiny follows the release earlier...more

Brooks Pierce

SEC CustodyFest Vol. 3: Jason Returns

Brooks Pierce on

In this last chapter of SEC CustodyFest, we visit Knelman Asset Management Group. For this case, I’m mostly interested in discussing a change to the SEC’s custody rule, Rule 206(4)-2, from 2010....more

Troutman Pepper

The SEC Is Scrutinizing Asset Valuations—Are You Ready?

Troutman Pepper on

The Securities and Exchange Commission (SEC) recently has set its sights on registered entities and their officers and directors for overvaluing the entities’ assets....more

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