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Final Rules Audits Disclosure Requirements

Bass, Berry & Sims PLC

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

Bass, Berry & Sims PLC on

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

Snell & Wilmer

Corporate Communicator - 2024 Annual Meeting Season

Snell & Wilmer on

Clawback Rules. As previously discussed in last Winter’s Corporate Communicator, the Securities and Exchange Commission (“SEC") adopted final rules in October 2022 directing the NYSE and Nasdaq to adopt listing standards that...more

Lowenstein Sandler LLP

SEC Enacts Wide-Sweeping Private Funds Rules

Lowenstein Sandler LLP on

On August 23, 2023, the U.S. Securities and Exchange Commission (SEC) announced the enactment of a series of new and amended rules under the Investment Advisers Act of 1940, as amended (the Advisers Act). We refer to these...more

White & Case LLP

US SEC Adopts Final Private Fund Adviser Rules

White & Case LLP on

On August 23, 2023, the US Securities and Exchange Commission ("SEC") voted 3 – 2 to approve the adoption of significant new rules applicable to advisers of private funds (the "Private Fund Adviser Rules"). With these...more

Dechert LLP

SEC Finalizes Changes to Private Fund Rules

Dechert LLP on

Today, the Securities and Exchange Commission adopted new and amended rules under the Investment Advisers Act of 1940, as amended (Final Rules) that will significantly reform the scope of reporting, disclosure and other...more

Miller Canfield

SEC Approves PCAOB Rule Governing Determinations Under the Holding Foreign Companies Accountable Act

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On November 4, 2021, the U.S. Securities and Exchange Commission (SEC) approved the Public Company Accounting Oversight Board's (PCAOB) Rule 6100, Board Determinations Under the Holding Foreign Companies Accountable Act (Rule...more

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