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Material Misstatements Disclosure

A&O Shearman

The Second Circuit Revives Exchange Act Claims Against Outside Auditor, Finding Alleged Misstatements In Audit Certification To Be...

A&O Shearman on

On October 31, 2024, the United States Court of Appeals for the Second Circuit revived claims brought under Section 10(b) of the Securities Exchange Act of 1934 (“Exchange Act”) and Rule 10b-5 against an outside auditor (the...more

A&O Shearman

United States Supreme Court Grants Certiorari To Consider When Already-Materialized Risks Must Be Disclosed

A&O Shearman on

On June 10, 2024, the United States Supreme Court granted certiorari to review a decision of the United States Court of Appeals for the Ninth Circuit that partially reinstated a putative class action asserting claims under...more

Jones Day

Second Circuit Provides Valuable Guidance on Application of the Supreme Court's Price-Impact "Mismatch" Framework

Jones Day on

In Short - The Situation: The United States Court of Appeals for the Second Circuit recently decertified a class of stockholders who alleged that Goldman Sachs maintained an inflated share price by making...more

Fox Rothschild LLP

Appellate Division Overturns Order Denying Motion to Vacate 8 Year Old Divorce for Fraud

Fox Rothschild LLP on

Frequently, judicial opinions cite the cases that say settlement of disputes ranks high in New Jersey’s public policy. Accordingly, it is very difficult to get a trial court to set aside, and most of the time, a motion to...more

Carlton Fields

Deciding When a Misstatement to a Court Makes a Mockery of the Judicial System

Carlton Fields on

When a litigant makes a statement to one court, and later makes a contradictory statement to another court, what must the other party show to prove the litigant intended to make a mockery of the judicial system? The Eleventh...more

Morrison & Foerster LLP - JOBS Act

Know Your Weaknesses: PwC reports on disclosing material weaknesses during the IPO process. 

PwC recently released a study on the effect of disclosing material weaknesses (MWs) during an issuer’s initial public offering. Disclosing material weaknesses, which are defined by the SEC as “a deficiency, or a combination...more

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