On September 27, 2024, the U.S. Securities and Exchange Commission (SEC) adopted rule and form amendments, collectively referred to as "EDGAR Next," to make its online filing and account management system more secure and...more
In this Client Alert, we highlight key considerations public companies should keep in mind when preparing their upcoming annual reports on Form 10-K and proxy statements, including rule changes, recent guidance and reporting...more
On May 3, 2023, the US Securities and Exchange Commission (SEC), in a 3-2 decision, adopted a final rule that modifies Form PF’s reporting requirements for certain registered investment advisers to private equity funds, hedge...more
On May 3, 2023, the Securities and Exchange Commission (the “SEC”) adopted amendments (“Amendments”) to Form PF that will require: (i) current reporting by “large hedge fund advisers” of certain events that may indicate...more
On May 3, 2023, the Securities and Exchange Commission (the SEC) adopted important amendments to Form PF, the systemic risk reporting form for private fund advisers registered with the SEC, that would require (i) new...more
On May 3, 2023, the U.S. Securities and Exchange Commission (SEC) adopted, by a vote of 3-2, amendments to Form PF (the “Amended Form”), the confidential reporting form for certain SEC-registered investment advisers to...more
Multiple news items published over the past six weeks (including as recently as January 30, 2020) have focused on public companies’ correction of accounting errors by revising their financial statements, rather than doing so...more
The SEC adopted technical rule and form amendments under the JOBS Act that impact almost every periodic report and registration statement by adding an additional “check the box” item on the covers (as well as the introductory...more
The SEC has issued final rules that reflect self-executing provisions of the JOBS Act. Because these rules were self-executing provisions of the JOBS Act, they do not change existing practice and were already well known. In...more