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Fashion Retailer Failed to "Express" $1M in Perks But Skirts Civil Penalties

Like a fashion trend that never fails to come back in style (we look fabulous in baggy jeans, btw), we're revisiting SEC enforcement actions involving public company executive perquisites – or "perks" – a topic we have...more

A Word from the Ghost of Holiday Future: SEC Active in Cybersecurity and AI Actions

The SEC was increasingly active in fiscal year (FY) 2024 in pursuing enforcement actions involving cybersecurity incidents and artificial intelligence (AI) (query how long society will continue to define AI; harkens to the...more

A Bang? A Whimper? Not So Fast: The SEC's Approach to Private Funds Evolves in 2024

As part of its formal fiscal year (FY) 2024 priorities, the SEC's Division of Examinations identified the review of investment advisers to private funds as a key priority. Fresh off the implementation of the Marketing Rule in...more

Undeterred by the SolarWinds Storm: SEC Charges Victims of Compromised Software

The SEC on Oct. 22, 2024, announced charges against four companies for allegedly making materially misleading disclosures concerning the impact of cybersecurity incidents associated with the compromised SolarWinds' Orion...more

SEC Cyber Enforcement Update: Which Way Are the SolarWinds Blowing? (Update)

This Holland & Knight blog post is the second installment in a two-part series that examines the challenges to the U.S. Securities and Exchange Commission's (SEC) charges in its landmark case against SolarWinds Corp....more

Court in SolarWinds Case Blows Down SEC's Cyber Enforcement Authority

The U.S. District Court for the Southern District of New York on July 18, 2024, dismissed most of the SEC's landmark cyber enforcement litigation against SolarWinds Corp. (SolarWinds or the Company) and the Company's Chief...more

SEC Expands Scope of Internal Accounting Controls in Cybersecurity Breach Settlement

The SEC continues to expand its cybersecurity enforcement authority to include allegations that a company's failure to monitor its managed security service providers (MSSP) amounts to violations of federal securities laws....more

SEC Cyber Enforcement Update: Which Way Are the SolarWinds Blowing?

The SEC has been aggressively pursuing cybersecurity investigations and enforcement actions against public companies and foreign private issuers. In these actions, the SEC often alleges one of two theories: 1) that the...more

SEC Corporation Finance Director Voluntarily Weighs in on Cybersecurity Incident Disclosures

The U.S. Securities and Exchange Commission's (SEC) Division of Corporation Finance Director Erik Gerding released a statement on May 21, 2024, addressing Disclosure of Cybersecurity Incidents Determined to be Material and...more

SEC Adopts Landmark Climate Disclosure Rules

The U.S. Securities and Exchange Commission (SEC) on March 6, 2024, adopted a new slate of standardized climate-related disclosure rules for public companies and foreign private issuers. Adopted by a 3-2 vote, the final rules...more

Fifth Circuit Will Reconsider Challenges to Nasdaq Board Diversity Rule

The U.S. Court of Appeals for the Fifth Circuit agreed recently to revisit a challenge to Nasdaq's board diversity rule. As we previously reported, a three-judge panel of the Fifth Circuit upheld the rule in October 2023....more

Weather You're Ready or Not, the Long Awaited SEC Climate Disclosure Rules Are Coming

The SEC's five commissioners on March 6, 2024, will vote on whether to adopt long-awaited public company climate disclosure rules that would require registrants to report climate-related risks and metrics. In a Feb. 28, 2024,...more

'Tis the Season … to Reopen Public Comment on SEC's Share Buyback Rule Proposal?

The SEC announced on Dec. 7, 2022, a second reopening of the public comment period for its proposed Share Repurchase Disclosure Modernization rule (Rule), first proposed on Dec. 15, 2021. The initial 45-day comment period was...more

SEC to Vote Next Week on Proposing New Hedge Fund Disclosure Requirements

Enhanced disclosure requirements may be coming soon for hedge funds and private equity firms. U.S. Securities and Exchange (SEC) Commissioner Chair Gary Gensler said on Jan. 19, 2022, that the regulator will vote next week on...more

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