News & Analysis as of

Disclosure Requirements Compliance

Anti-Corruption Compliance: The Need to Look Under the Cloak of Materiality

by Michael Volkov on

Sarbanes-Oxley revolutionized the auditing profession. Section 404 imposed stringent requirements for disclosure of the state of a company’s internal controls and financial reporting. The company’s independent auditor is...more

New Revenue Recognition Standard – Part I: Introduction

by Thomas Fox on

In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (Topic 606) for public business entities, certain not-for-profit entities, and...more

Sgt. Peppers at 50: She’s Leaving Home and Barclays Bank

by Thomas Fox on

It has unquestionably been a difficult year for Barclays. Whether any of its former executives will face any jail time for their actions back in the 2008 financial crisis is an open question. As for current bank chief Staley,...more

Convenience vs. Compliance: Behavior-Driven Marketing of Credit Products

by Bryan Cave on

Bryan Cave’s Ken Achenbach joins hosts Jonathan Hightower and Rob Klingler to discuss the data-driven marketing of credit products by financial services companies....more

Upcoming Compliance Deadlines for Registration Statement and Shareholder Report Disclosures under Liquidity Risk Management and...

by Dechert LLP on

The initial compliance dates are rapidly approaching for new disclosure requirements adopted by the U.S. Securities and Exchange Commission (SEC) for registered investment company (funds). All initial registration statement...more

FDA Extends Compliance for Restaurant Food Labeling and Seeks Additional Comments

The Food and Drug Administration (FDA) has extended the compliance date for the final rule requiring disclosure of certain nutrition information for standard menu items in certain restaurants and retail food establishments....more

Modern Slavery – An Update

by Latham & Watkins LLP on

26 March 2017 marked two years since the introduction of the Modern Slavery Act 2015. As the signature legislation of the then Home Secretary (Theresa May – now Prime Minister), it heralded greater focus on an issue that...more

"Cybersecurity Trends for Boards of Directors"

Cybersecurity has in recent years become an integral component of a board’s role in risk oversight, but directors often find themselves in unfamiliar territory when it comes to formulating policies and oversight processes...more

Chicago Proposes Pharma Rep Licensing Rules and Ethical Standards

by Dechert LLP on

The City of Chicago Commissioner of Public Health on Friday, March 17, published proposed Rules to implement the highly-publicized pharmaceutical representative licensing ordinance enacted in November 2016....more

SEC Staff Issues Guidance Update and Investor Bulletin on “Robo-Advisers”

by Dechert LLP on

The staff of the Division of Investment Management (Staff) of the U.S. Securities and Exchange Commission (SEC) published a Guidance Update (Guidance) on February 23, 2017, on the subject of automated investment advisers...more

Personal Advice for Robo-Advisers: Beef Up Disclosure and Compliance

by Morrison & Foerster LLP on

Robo-advisers, those automated bots that offer up personalized investment advice with little, if any, human contact, face increased regulatory scrutiny as they grow more popular. After monitoring and engaging them for...more

Not Correctly Reporting Losses: An Internal Controls Failure

by Thomas Fox on

A recent Securities and Exchange Commission (SEC) internal controls enforcement action drew my attention. It was not a Foreign Corrupt Practices Act (FCPA) enforcement action but it certainly does have implications for a...more

The “New” Face of Corporate Misconduct

by Michael Volkov on

As we look across the corporate governance landscape and focus on the spikes of corporate scandals, I started to wonder if there was any pattern or trend to the nature of corporate scandals....more

Mexico’s New Anti-Corruption Initiative

by Michael Volkov on

Mexico has amended its laws and administrative procedures to implement a new and aggressive administrative anti-corruption regime. Mexico’s efforts have won praise from the OECD and other anti-corruption interest groups. The...more

SEC Adopts New Rules Requiring Disclosure of Resource Extraction Payments

On June 27, 2016, the Securities and Exchange Commission (SEC) adopted new rules requiring certain producers of oil, natural gas and minerals to publicly disclose information regarding payments to the U.S. federal government,...more

SEC Proposes New Rules That Would Make Available Scaled Disclosure to More Companies

by McDermott Will & Emery on

In Depth - On June 27, 2016, the Securities and Exchange Commission (SEC) proposed amendments to its rules and regulations that would expand the number of companies that qualify as “smaller reporting companies” by...more

Joe Howell on the PCAOB, Audits and Compliance – Part IV

by Thomas Fox on

This week I have been exploring the Public Accounting Oversight Board (PCAOB) with Joe Howell, an Executive Vice President (EVP) with Workiva Inc. We have considered how some of the issues addressed by the PCAOB directly...more

DOL Persuader Regulations Expose Every Employer to Reporting Requirements and Disclosures

by Morgan Lewis on

All employers should examine their use of labor and employment service providers to mitigate unwanted disclosure of fees paid to such providers. To protect confidentiality and the integrity of the attorney-client...more

A New Front in the Climate Change Debate

by JD Supra Perspectives on

The climate change debate has taken a new turn with the recent revelations from New York Attorney General Eric Schneiderman’s office. A legal perspective from Skadden attorneys Noelle Reed and Wallis Hampton....more

HFSB updates standards

by Dentons on

HFSB has issued a revised version of its Hedge Fund Standards following a consultation on managing conflicts of interest earlier in 2015. The amendments have been made to strengthen internal compliance procedures and improve...more

The Modern Slavery Act 2015: Transparency Reporting Provisions

by Latham & Watkins LLP on

What do the new UK transparency reporting provisions mean for companies? The UK is at the forefront of the global move to tackle human trafficking and prevent modern forms of slavery by introducing the Modern Slavery Act...more

Crowdfunding Regulations

by Pepper Hamilton LLP on

On October 30, 2015, the Securities and Exchange Commission (SEC) adopted final crowdfunding rules. More than two years after the publication of the proposed crowdfunding rules, the SEC approved regulations that permit...more

FCA consults on Handbook disclosure requirements

by Dentons on

FCA is consulting on removing certain disclosure requirements from its Handbook. It thinks the requirements are not effective in terms of informing customers about a product or service. The consultation proposes amendments in...more

Consider Refreshing Your Existing SEC Disclosure

by Baker Donelson on

As the fiscal year wraps up and SEC registrants begin to think about their 10-K and proxy, this is a good time for businesses to refresh their disclosure and to consider whether language that reappears annually still...more

A Compilation of Enforcement and Non-Enforcement Actions

by Foley & Lardner LLP on

Non-Enforcement - SEC Decides Against Mounting an Appeal in Koch Ruling - The July 2015 ruling by the D.C. Circuit Court in Koch v. SEC will apparently not be challenged by the SEC. The Court ruled in that...more

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Cybersecurity

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