News & Analysis as of May 5, 2025

Disclosure Requirements

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PCAOB Delays NOCLAR Rulemaking to 2025 Amid Controversy and Election-Year Dynamics

Bass, Berry & Sims PLC on 11/27/2024

The Public Company Accounting Oversight Board (PCAOB) delayed the adoption of a final rule with respect to its June 2023 proposal (Proposal) to increase auditors’ responsibility to evaluate and disclose a public company’s...more

California’s Senate Passes Ambitious Climate Disclosure Mandate—Will it Survive the State Assembly?

Foley Hoag LLP - Energy & Climate Counsel on 6/14/2023

While the U.S. Securities and Exchange Commission (“SEC”) has been working on its climate disclosure rulemaking for the past 15 months, the California legislature may end up beating it to the punch. The SEC first announced...more

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Audits › Rulemaking Process › Disclosure Requirements

PCAOB Delays NOCLAR Rulemaking to 2025 Amid Controversy and Election-Year Dynamics

California’s Senate Passes Ambitious Climate Disclosure Mandate—Will it Survive the State Assembly?

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