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Disclosure Requirements XBRL Filing Requirements Regulation S-K

Keating Muething & Klekamp PLL

Securities Snapshot: 4th Quarter 2024 - 2025 Reporting Season – Key Considerations

As we bid farewell to 2024, we welcome not only another year but also several new disclosure requirements. In this Snapshot, we summarize several developments and best practices for public companies to consider as the 2024...more

Husch Blackwell LLP

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

Husch Blackwell LLP on

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

Latham & Watkins LLP

SEC Adopts Climate-Related Disclosure Rules

Latham & Watkins LLP on

On March 6,2024, in a 3-2 vote, the US Securities and Exchange Commission adopted final rules requiring registrants to disclose certain climate-related information in registration statements and annual reports....more

BCLP

Divided SEC Adopts New Climate-Related Disclosure Rules

BCLP on

On March 6, 2024, a divided SEC approved climate-related disclosure rules. The new rules will require disclosure of...more

Dorsey & Whitney LLP

Prepare to Comply with SEC’s Share Repurchase Disclosure Rules

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Beginning with quarters ending on or after October 1, 2023, most US-listed issuers will be required to make more extensive disclosures on their share repurchase programs and insider transactions proximate to a program’s...more

Perkins Coie

It’s Official: Cybersecurity Disclosure Is Coming This Year

Perkins Coie on

The U.S. Securities and Exchange Commission (SEC) adopted final rules on July 26, 2023, requiring public companies to provide current disclosure, within what may be a short time window, about material cybersecurity incidents...more

Cooley LLP

Compliance dates for SEC cybersecurity disclosure rules

Cooley LLP on

As you know, the SEC adopted final rules on cybersecurity disclosure on July 26, with compliance dates tied to publication in the Federal Register. (See this PubCo post.) Those rules were published on August 4 with compliance...more

White & Case LLP

SEC Adopts Mandatory Cybersecurity Disclosure Rules

White & Case LLP on

On July 26, 2023, the Securities and Exchange Commission ("SEC"), in a 3-2 vote, adopted rules that will require public companies to make prescribed cybersecurity disclosures.1 The rules are designed to elicit "consistent,...more

Sullivan & Worcester

SEC Adopts Rules for Cybersecurity Disclosures

Sullivan & Worcester on

On July 26, 2023, the Securities and Exchange Commission (SEC) adopted rules imposing significant new disclosure requirements regarding cybersecurity risk management, strategy and governance and incident reporting by public...more

Fenwick & West LLP

SEC Adopts New Cybersecurity Disclosure Rules

Fenwick & West LLP on

On July 26, the U.S. Securities and Exchange Commission adopted rules to enhance and standardize public company disclosure of cybersecurity incidents, risk management, strategy and governance. In particular, the rules,...more

Bass, Berry & Sims PLC

SEC Adopts Cybersecurity Disclosure Rules

On July 26, the Securities and Exchange Commission (SEC), by a 3-2 vote, adopted final rules intended to enhance public companies’ disclosures regarding (1) cybersecurity incidents through a new required current report item...more

Goodwin

Although Scaled Back, the SEC’s Newly Adopted Cybersecurity Disclosure Rule Will Require Significant Effort by Public Companies to...

Goodwin on

As a significant step in its ongoing initiatives on the disclosure, management, and oversight of cybersecurity risks and incidents, on July 26, 2023, the US Securities and Exchange Commission (SEC or Commission) adopted rules...more

BakerHostetler

SEC Adopts Amendments to Share Repurchase Disclosures

BakerHostetler on

Rulemaking Background - On Dec. 15, 2021, the SEC proposed amendments to the disclosure requirements regarding purchases of equity securities made by or on behalf of an issuer or any affiliated purchaser....more

WilmerHale

SEC Adopts Amendments to Issuer Repurchase Disclosure

WilmerHale on

On May 3, 2023, in a 3-2 vote, the SEC adopted amendments to significantly increase the disclosure required about issuer repurchases of their equity securities that are registered under the Securities Exchange Act of 1934....more

White & Case LLP

Key Considerations for the 2023 Annual Reporting Season: Form 20-F and other FPI-Specific Considerations

White & Case LLP on

This memorandum outlines key considerations from White & Case's Public Company Advisory Group for foreign private issuers ("FPIs") during the 2023 annual reporting season....more

Akin Gump Strauss Hauer & Feld LLP

SEC Proposes Rules to Enhance and Standardize Cyber Disclosures and Incident Reporting by Public Companies

Key Points - Proposed amendments bolster cyber disclosure and incident reporting requirements to better inform investors about a company’s risk management, strategy and governance relative to cyber issues. ...more

Polsinelli

Securities and Exchange Commission Modernizes Disclosure Requirements For Financial Institutions

Polsinelli on

On September 11, 2020, the Securities and Exchange Commission (the “SEC”) adopted final rules applicable to banks, bank holding companies, savings and loan associations and savings and loan holding companies that will, among...more

Smith Anderson

Are You Prepared? Important Reminders for the 2020 Form 10-K and Proxy Season

Smith Anderson on

During the past year, the Securities and Exchange Commission (SEC) adopted a number of amendments to its rules and regulations and issued additional guidance that will impact the Form 10-Ks and proxy statements that public...more

White & Case LLP

Key Considerations for the 2020 Annual Reporting Season

White & Case LLP on

This memorandum outlines key considerations from White & Case’s Public Company Advisory Practice for foreign private issuers (“FPIs”) in preparation for the 2020 annual reporting season. It describes our key considerations...more

Dorsey & Whitney LLP

Did You Remember These Developments for the 2020 SEC Reporting Season?

Dorsey & Whitney LLP on

Preparations for annual reporting on Form 10-K and the 2020 proxy season have begun in earnest for many companies. We have summarized certain governance and disclosure developments that should be considered in the course of...more

Snell & Wilmer

Sec and Reporting Update

Snell & Wilmer on

Disclosure Simplification (New Rules in Place). In March 2019, the Securities and Exchange Commission (“SEC”) adopted certain amendments as part of its continuing efforts to modernize and simplify provisions of Regulation...more

Skadden, Arps, Slate, Meagher & Flom LLP

Form 20-F for Fiscal Year 2019: What Foreign Private Issuers Should Keep in Mind

There have been significant recent developments in U.S. Securities and Exchange Commission (SEC) regulation of foreign private issuers, (FPIs) including changes that impact the annual report on Form 20-F for fiscal year 2019....more

Stinson - Corporate & Securities Law Blog

Preliminary Planning for the 2020 Proxy Season

Our preliminary list of important planning considerations for the 2020 proxy season is set forth below. Directors’ and Officers’ Questionnaires; Committee Charters - We have identified only a few possible changes to...more

Kramer Levin Naftalis & Frankel LLP

SEC Division of Corporate Finances Issues 9 Compliance and Disclosure Interpretations Regarding Inline XBRL Requirements

In March 2019, final rules amending Regulation S-K and related rules and forms were adopted. Included in these rules were requirements that registrants use Inline XBRL, a machine-readable computer code, to tag certain...more

Bass, Berry & Sims PLC

Updated: FAQs About Exhibit 104 (Cover Page Interactive Data File) for Large Accelerated Filers

Note: We updated this post (originally posted last week) to add new frequently asked questions about when to reference Exhibit 104 in Form 8-Ks and about the phase-in schedule for all companies....more

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