News & Analysis as of

Artificial Intelligence Disclosure Requirements Cybersecurity

Fenwick & West LLP

CLE Takeaways: A Public Company’s Guide to Corporate and Securities Law Developments 2025

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The U.S. Securities and Exchange Commission (SEC) is intensifying its focus on transparency. The agency has its lens trained on insider trading policies, cybersecurity and AI disclosures, and other high-risk enforcement...more

Morrison & Foerster LLP

Reminders for the 2025 Reporting Season

Many companies are in the midst of preparing their year-end Annual Reports on Form 10-K and looking ahead to their annual meeting of shareholders. In addition to changes to rules, regulations and disclosure trends, the...more

Tannenbaum Helpern Syracuse & Hirschtritt LLP

SEC 2025 Exam Priorities and Considerations for the New Administration

On October 21, 2024, the Securities and Exchange Commission’s (the “SEC”) Division of Examinations (the “Division”) published its examination priorities for 2025. The published priorities inform SEC registrants, investors,...more

Foley & Lardner LLP

SEC Actions in Review: What Officers and Directors Should Know for 2025

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As the regulatory landscape continues to evolve, public company officers and directors must stay abreast of the enforcement priorities and expectations of the Securities and Exchange Commission (SEC). Over the past year, the...more

Spilman Thomas & Battle, PLLC

Decoded Technology Law Insights, V 6, Issue 1, January 2025

Welcome to our sixth volume and first issue of 2025 of Decoded - our technology law insights e-newsletter. We have been publishing for six years and could not continue without our committed readers and your insights....more

White & Case LLP

Key Considerations for Updating 2024 Annual Report Risk Factors

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With the 2025 annual reporting season upon us, public companies should consider potential updates to their risk factors for their Form 10-Ks and 20-Fs in light of recent economic, political, technological, and regulatory...more

Kramer Levin Naftalis & Frankel LLP

Artificial Intelligence – 2024 Year in Review

The year 2024 witnessed significant developments in the legal landscape governing artificial intelligence (AI). Three states passed comprehensive AI legislation, with others passing multiple laws that regulate certain AI...more

Morrison & Foerster LLP

2025 State Attorneys General Predictions

The year 2024 remained a busy one for state attorneys general (State AGs) and 2025 promises to be even busier. To assist in-house counsel, compliance professionals, and defense lawyers navigate the 2025 State AG enforcement...more

A&O Shearman

FORMS 10-K AND 20-F - Preparing for your Annual report

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This guide discusses important themes and trends for the coming annual reporting season. It also includes a “housekeeping checklist” designed to assist you as you prepare your annual report. ANNUAL CYBERSECURITY...more

Seward & Kissel LLP

Annual Report and Shareholder Meeting Season and Other Recent SEC Developments

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This memorandum summarizes key U.S. Securities and Exchange Commission (“SEC”) and stock exchange regulatory filing deadlines, new disclosure requirements and general tips and guidance for both U.S. domestic issuers and for...more

White & Case LLP

SEC Enforcement Year-End Overview

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2024 marks the final year of Gary Gensler's term as Chair of the U.S. Securities and Exchange Commission ("SEC"). The Gensler SEC has been aggressive on both the enforcement and rulemaking fronts. In response, the financial...more

Perkins Coie

Preparing for the 2025 Public Company Reporting Season

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In anticipation of the upcoming reporting season, this Update highlights some of the most significant rule changes, guidance, institutional investor areas of focus, and trends for public companies to consider while preparing...more

Holland & Knight LLP

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

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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

Mintz - Privacy & Cybersecurity Viewpoints

Preparation for 2024 Fiscal Year-End SEC Filings and 2025 Annual Shareholder Meetings

Every year, Mintz provides analysis of the regulatory developments that impact public companies as they prepare for their fiscal year-end filings with the Securities and Exchange Commission and their annual shareholder...more

Ropes & Gray LLP

Dashing Through Cybersecurity Regulations in the Financial Services Sector in 2024

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Throughout 2024, financial sector regulators sharpened their focus on data protection and cybersecurity issues impacting financial institutions and the public. Key federal agencies like the Securities and Exchange Commission...more

Husch Blackwell LLP

Looking Ahead to the 10-K and Proxy Season: New Requirements and Considerations for the 2025 Reporting Season

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As we approach 2025, we want to remind registrants about several new rules that will impact disclosure for the 2024 Form 10-K and 2025 proxy season, note the 2025 deadlines for filings with the Securities and Exchange...more

Mayer Brown Free Writings + Perspectives

With Tech Considerations for Securities Lawyers

At the Practising Law Institute’s 56th Annual Institute on Securities Regulation, panelists discussed how public companies are addressing cybersecurity and artificial intelligence (AI) related issues....more

Dechert LLP

Dechert Cyber Bits - Issue 65

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Four Companies Settle SEC Allegations for “Misleading Cyber Disclosures” Regarding SolarWinds - On October 22, 2024, the Securities and Exchange Commission (“SEC”) announced settlements with four companies for alleged...more

KPMG Board Leadership Center (BLC)

Directors Quarterly: October 2024

This edition includes a financial reporting and auditing update for audit committees, highlights from the KPMG 2024 US CEO Outlook, view on the post-election geoeconomic forecast, CEO succession planning, and the latest in...more

Perkins Coie

2024 Ray Garrett Jr. Corporate & Securities Law Institute: SEC Officials Comment on Disclosures and Enforcement Priorities

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U.S. Securities and Exchange Commission (SEC) officials, private practitioners, in-house counsel, and others in the corporate and securities industry gathered in Chicago on September 26 and 27, 2024, for the Annual Ray...more

Fenwick & West LLP

Considerations for Upcoming 10-Q Disclosures

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With the end of the third quarter quickly approaching, companies may want to consider the following for their upcoming Quarterly Reports on Form 10-Q...more

KPMG Board Leadership Center (BLC)

Directors Quarterly: July 2024

Ongoing wars abroad, political division and election year uncertainty in the United States, along with continuing state, federal, and global regulatory discord on sustainability and artificial intelligence, among other...more

Dechert LLP

Dechert Cyber Bits - Issue 58

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SEC Issues New Guidance as to 8-K Disclosures Relating to Cybersecurity Incidents - On June 27, 2024, the U.S. Securities and Exchange Commission (the “SEC”) issued new guidance on the agency’s guidelines for cybersecurity...more

A&O Shearman

The intersection of cyber and geopolitics – an attack on an Australian mining company?

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On June 4, 2024, an Australian mining company which focuses on heavy rare earth elements disclosed a cyber incident to the Australian Securities Exchange (ASX). The previous day (Monday June 3, 2024), Australian Treasurer Jim...more

Katten Muchin Rosenman LLP

ESG Guidepost | Issue 15

Katten ESG Guidepost is a monthly publication highlighting the latest news, legal and regulatory developments involving environmental, social and governance matters....more

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