The U.S. Securities and Exchange Commission (SEC) has announced significant changes to its confidential filing procedures, aiming to support capital formation and provide greater flexibility for companies planning public...more
On March 21, 2022, the U.S. Securities and Exchange Commission (the “SEC”) published the proposed rule entitled the “Enhancement and Standardization of Climate-Related Disclosures” that would require registered public...more
On February 10, 2022, the U.S. Securities and Exchange Commission (the “SEC”) proposed amendments to accelerate the filing deadlines for Schedule 13D and Schedule 13G beneficial ownership reports, expand beneficial ownership...more
On August 8, 2019, the Securities and Exchange Commission (the “SEC”) announced that it voted to propose rule amendments to modernize the description of business, legal proceedings, and risk factor disclosures that public...more
9/19/2019
/ Comment Period ,
Disclosure Requirements ,
Form 10-K ,
Modernization ,
Proposed Amendments ,
Proposed Rules ,
Regulation S-K ,
Risk Factors ,
Securities Act of 1933 ,
Securities and Exchange Commission (SEC) ,
Securities Exchange Act
On February 6, 2019, the Securities and Exchange Commission released two Compliance and Disclosure Interpretations (CDIs) discussing disclosure requirements in instances where a director or board nominee self-identifies...more
2/12/2019
/ Board of Directors ,
C&DIs ,
Director Nominations ,
Disclosure Requirements ,
Diversity ,
New Guidance ,
Proxy Statements ,
Publicly-Traded Companies ,
Regulation S-K ,
Securities and Exchange Commission (SEC) ,
Self-Identification
Public reporting companies that have material weaknesses in their internal control over financial reporting (“ICFR”) are required under Rule 308 of the Securities Exchange Act of 1934, as amended, to report such material...more
2/6/2019
/ Audit Reports ,
Audits ,
Corporate Governance ,
Disclosure Requirements ,
Enforcement Actions ,
Financial Statements ,
ICFR ,
Internal Audit Functions ,
Material Misstatements ,
Proxy Statements ,
Securities and Exchange Commission (SEC)
On May 24, 2018, President Donald J. Trump signed into law the Economic Growth, Regulatory Relief, and Consumer Protection Act (the “Act”). The Act, which primarily focuses on rolling back certain regulatory provisions of the...more
6/20/2018
/ Dodd-Frank ,
Economic Growth Regulatory Relief and Consumer Protection Act ,
Financial Institutions ,
Financial Regulatory Reform ,
Investors ,
New Legislation ,
Private Placements ,
Reporting Requirements ,
Rule 506 Offerings ,
Securities and Exchange Commission (SEC) ,
Securities Exchange Act ,
Tier 2 Offerings ,
Trump Administration
On October 23, 2017, the Securities and Exchange Commission approved the Public Company Accounting Oversight Board’s (“PCAOB”) proposal to adopt a new auditing standard, AS 3101....more