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SEC Announces Enforcement Results for 2025

Welcome to Goodwin’s Public Company Advisory Practice News Roundup, which highlights the latest developments in SEC and stock exchange regulatory activity, corporate governance and other topics relevant to public company...more

SEC Staff Issues Temporary Relief for Some Late Section 16(a) Reports

The staff of the Division of Corporation Finance (Staff) of the U.S. Securities and Exchange Commission (SEC) has published two FAQs that provide temporary, short-term, no-action relief for directors and officers of foreign...more

SEC Approves Conditional Exemptive Order for Beneficial Ownership Reporting by Certain FPI Directors and Officers

On March 5, 2026, the U.S. Securities and Exchange Commission ("SEC") issued an order (the "Exemptive Order") that provides a conditional exemption from the reporting requirements of Section 16(a) of the Securities Exchange...more

SEC Chairman Atkins on AI: Strategy, Governance, and the Discipline of Principles

On March 4, 2026, SEC Chairman Paul S. Atkins delivered remarks at the Financial Stability Oversight Council’s Artificial Intelligence Innovation Series Roundtable on Strategy and Governance Principles, outlining how the...more

SEC Adopts Final Rules to Implement Section 16 Filing Requirements for Officers and Directors of Foreign Private Issuers

Reminder: Effective March 18, 2026, directors and officers of foreign private issuers (“FPIs”) will become subject to reporting of their beneficial ownership and subsequent changes in beneficial ownership on Forms 3, 4, and 5...more

SEC Chairman Atkins Speaks on Steps SEC is Taking to Encourage IPOs

Welcome to Goodwin’s Public Company Advisory Practice News Roundup, which highlights the latest developments in SEC and stock exchange regulatory activity, corporate governance and other topics relevant to public company...more

SEC Chairman Atkins Reinforces Focus on IPOs and Capital Formation

In remarks delivered on February 23, 2026 at the U.S. Chamber of Commerce Center for Capital Markets Competitiveness, SEC Chairman Paul S. Atkins reinforced his ongoing agenda aimed at revitalizing U.S. public markets and...more

SEC Chairman Atkins Highlights State Competition and Disclosure Reform

In remarks delivered on February 17, 2026, at the Texas A&M School of Law Corporate Law Symposium, SEC Chairman Paul Atkins highlighted aspects of his agenda that are of particular interest to public companies and companies...more

Public Company Advisory News Roundup - February 2026

Welcome to Goodwin’s Public Company Advisory Practice News Roundup, which highlights the latest developments in SEC and stock exchange regulatory activity, corporate governance and other topics relevant to public company...more

California Air Resources Board Posts Draft Scope 1 and 2 GHG Reporting Template

Welcome to Goodwin’s Public Company Advisory News Roundup, which highlights the latest developments with SEC and stock exchange regulatory activity, corporate governance and other topics relevant to public company counseling...more

Who’s Got Next? Preparing for EDGAR Next - a guide for private investment fund managers.

With March Madness upon us, the Securities and Exchange Commission (SEC) is joining the action by implementing a sweeping set of technical updates known as EDGAR Next that will change how all SEC filers access the Electronic...more

Nasdaq Board Diversity Rules Vacated by En Banc Fifth Circuit Decision

In an en banc decision filed on December 11, 2024, the U.S. Court of Appeals for the Fifth Circuit (Fifth Circuit) vacated the 2021 approval by the U.S. Securities and Exchange Commission (SEC) of rules adopted by The Nasdaq...more

New SEC Climate Rules Stayed by Fifth Circuit - For Now

On March 6, 2024, the SEC adopted expansive new climate disclosure rules (the “Rules”). As noted in our March 12, 2024 client alert summarizing and analyzing the new Rules, litigation challenging the Rules was already...more

The Coming Storm: Preparing for The SEC's Final Climate-Related Disclosure Rules

On March 6, 2024, the U.S. Securities and Exchange Commission (SEC) adopted final rules that will require expansive new climate-related disclosures in Form 10-K and Form 20-F annual reports and most registration statements....more

SEC Approves December 1st Deadline for NYSE and Nasdaq Clawback Policies: Preparations Companies Should Consider Undertaking Now

On June 9, 2023, the U.S. Securities and Exchange Commission (SEC) approved amendments filed earlier that week by the New York Stock Exchange (NYSE) and The Nasdaq Stock Exchange (Nasdaq) that, among other things, provided...more

SEC Adopts Final Disclosure Rules for Company Share Repurchases

The US Securities and Exchange Commission (SEC) adopted amendments that will expand quarterly disclosure of share repurchases in Form 10-Q quarterly reports and Form 10-K annual reports filed by domestic operating companies....more

REITs Should Review Disclosure of Non-GAAP Financial Measures Based on New SEC Staff Guidance

On December 13, 2022, the staff of the Division of Corporation Finance (the “staff”) of the Securities and Exchange Commission (the “SEC”) published seven new or revised Compliance and Disclosure Interpretations (“C&DIs”)...more

SEC Publishes New Non-GAAP Financial Measures Guidance as 2022 Year-End Reporting Season Approaches

On December 13, 2022, the staff of the Division of Corporation Finance (the “staff”) of the Securities and Exchange Commission (the “SEC”) published seven new or revised Compliance and Disclosure Interpretations (“C&DIs”)...more

ISS and Glass Lewis Issue 2023 Policy Updates

Proxy advisory firms Institutional Shareholder Services (ISS) and Glass Lewis (GL) have issued their policy updates for the upcoming 2023 proxy season. In general, ISS’s updates build incrementally on positions the firm has...more

Frequently Asked Questions: Pay Versus Performance Final Rules - Update

The SEC published final rules in late August 2022 that will require new pay versus performance disclosure in 2023 proxy statements, as described in our earlier client alert. These rules will require companies that are not...more

SEC Adopts Final Rules Requiring Disclosure and Recovery of Erroneously Awarded Incentive-Based Compensation

​​​​​​​On October 26, 2022, the U.S. Securities and Exchange Commission (“SEC”) adopted regulations (the “final rules”) implementing Section 10D of the Securities Exchange Act of 1934 (“Exchange Act”), which was added by the...more

Frequently Asked Questions: Pay Versus Performance Final Rules

The SEC published final rules in late August 2022 that will require new pay versus performance disclosure in 2023 proxy statements, as described in our recent client alert. These rules will require companies that are not...more

SEC Adopts Final Rules Requiring Pay Versus Performance Disclosure in 2023 Proxy Statements

The U.S. Securities and Exchange Commission (SEC) has adopted final rules that will require significant new disclosures in proxy and information statements about the relationship between executive compensation actually paid...more

SEC Proposes Further Limitations on Proxy Statement Exclusion of Shareholder Proposals

On July 13, 2022, the U.S. Securities and Exchange Commission (the “SEC”) proposed amendments to Rule 14a-8, which specifies the conditions under which companies can exclude shareholder proposals from the company’s proxy...more

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