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
12/20/2022
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Corporate Governance ,
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Financial Reporting ,
Form 10-K ,
Form 10-Q ,
Form 8-K ,
GAAP ,
New Guidance ,
Non-GAAP Financial Measures ,
Publicly-Traded Companies ,
Regulation S-X ,
Securities and Exchange Commission (SEC)
Ruling Follows Similar Decision on Underrepresented Minority Directors in April 2022 -
A California court has held that California Senate Bill 826, which required that “publicly held” corporations that listed a California...more
5/20/2022
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Constitutional Challenges ,
Corporate Governance ,
Disclosure Requirements ,
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Financial Conduct Authority (FCA) ,
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Gender Equity ,
Institutional Investors ,
Listing Rules ,
Nasdaq ,
Publicly-Traded Companies ,
Securities and Exchange Commission (SEC) ,
State Constitutions ,
UK ,
Woman Board Members
The U.S. Securities and Exchange Commission (SEC) has adopted final amendments that, in conjunction with final rules adopted by the Public Company Accounting Oversight Board (PCAOB) earlier this year and the recent...more
12/30/2021
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Corporate Counsel ,
Disclosure Requirements ,
Final Rules ,
Foreign Corporations ,
Form 10-K ,
Form 20-F ,
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Publicly-Traded Companies ,
Securities and Exchange Commission (SEC) ,
Securities Regulation
The staff of the Division of Corporation Finance (“Staff”) of the U.S. Securities and Exchange Commission (“SEC”) published a sample comment letter on climate change disclosures on September 22, 2021. A brief statement that...more