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Publicly-Traded Companies Regulatory Standards

WilmerHale

Recent PCAOB Developments for Audit Committee and Companies

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The Public Company Accounting Oversight Board (PCAOB) has had one of its busiest years in recent memory, including with respect to standard setting, inspections and enforcement. Below is a summary of notable developments that...more

Holland & Knight LLP

Voluntary and Mandatory Climate Disclosures: Key Considerations for Companies

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Companies should be thoughtful and strategic about how they structure their voluntary and mandatory climate disclosures. There are many climate disclosure standards – as well as environmental, social and governance (ESG)...more

Venable LLP

ESG at Home and Abroad: What You Need to Know

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In a recent live event at our New York office, Venable partner Alex Koff led a panel discussion that explored domestic and international environmental, social, and governance (ESG) concerns....more

Mayer Brown Free Writings + Perspectives

SEC Releases Strategic Plan for Comment

The Securities and Exchange Commission recently released for comment a draft strategic plan for fiscal years 2022 to 2026.  In the accompanying message from Chair Gary Gensler, the Chair notes that the strategic plan focuses...more

Walkers

TISE - Changes to Continuing Obligations

Walkers on

Introduction - The International Stock Exchange (‘’TISE’’) has revised its Continuing Obligations (Chapter 3) Listing Rules, with effect from 1 July 2022. The changes are intended to make the requirements of the...more

Dechert LLP

Takeover Panel publishes notes to advisers in relation to Rule 2.8 statements and disclosure of information under Rule 9

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On 24 March 2022, the Takeover Panel (the “Panel”) issued a note to advisers on disclosure of information under Rule 9 of the Takeover Code (the “Code”) and a note to advisers in relation to Rule 2.8 statements. Such notes do...more

Latham & Watkins LLP

10 Key Focus Areas for UK-Regulated Financial Services Firms in 2022

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Environmental, social, and governance (ESG) considerations have come to the forefront of firms’ regulatory change agendas in recent years, and this focus looks set to continue in 2022. The past year has witnessed significant...more

Hogan Lovells

Shareholder and intra-group Loans – be aware of taxation risks

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Most company groups rely on shareholder and / or intragroup loans in order to manage the liquidity requirements within the group and easily transfer cash from one entity to another as and when needed. While discussions about...more

Wyrick Robbins Yates & Ponton LLP

Improving the SEC Disclosure Framework through Page Limits

Who reads those things?  It is a common refrain that I have thought to myself when clicking through an electronic agreement for my latest iOS update or tossing in the trash the latest terms and conditions update for my auto...more

Stinson - Corporate & Securities Law Blog

House Passes ESG Disclosure Simplification Act of 2021

By a razor thin vote of 215 to 214, the House of Representatives passed the ESG Disclosure Simplification Act of 2021....more

Hogan Lovells

Significant restrictions for share exchange offers under German takeover law

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Under German takeover law the bidder in a voluntary public takeover is given two options with regard to what the bidder offers the shareholders of the target company as compensation for their shares. ...more

Polsinelli

SEC Makes Moves to Step Up ESG Enforcement

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As investor demand for socially responsible investing continues to rise, the U.S. Securities and Exchange Commission (SEC) has increased its focus on compliance practices of investment advisors and funds. After the change in...more

Stinson - Corporate & Securities Law Blog

House Committee Considers Legislation Requiring Disclosure of Political Spending, ES&G Metrics and Diversity

The House Committee on Financial Services is considering legislation on a number of matters that would affect public companies.  ...more

Stinson - Corporate & Securities Law Blog

PCAOB Releases 2021 Audit Committee Resource

The PCAOB has released a publication captioned “Audit Committee Resource: 2021 Inspections Outlook.”  The purpose of the three-page publication is to assist audit committees in engaging in informed dialogue with their...more

Williams Mullen

Climate Initiatives Will Impact Industry

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Current and future climate initiatives at the federal and state levels are having and will have very significant impacts on industry. Most view climate initiatives as only a utility issue, but that is not the case....more

Vedder Price

Investment Services Regulatory Update - June 2020

Vedder Price on

New Rules, Proposed Rules, Guidance and Alerts - NEW RULES - SEC Amends Financial Reporting Rules for Investment Company Business Combination Transactions - On May 20, 2020, the SEC adopted amendments to the...more

Latham & Watkins LLP

UK Listed Companies: Key Legal Developments in 2020

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The regulatory regime and disclosure requirements for listed companies in the UK will continue to evolve in 2020. Issuers and their advisers should be aware of the key legal developments that will occur during this year,...more

Cadwalader, Wickersham & Taft LLP

The Delaware Court of Chancery Rejects Termination of Merger Agreement Based on Material Adverse Effect

In Channel Medsystems, Inc. v. Boston Scientific Corporation, the Delaware Court of Chancery rejected an attempt by Boston Scientific to terminate and thus avoid consummating a merger agreement with Channel on the grounds...more

Mayer Brown Free Writings + Perspectives

Year-End Reminders on The Role of Audit Committees

On December 30, 2019, the Chair of the Securities and Exchange Commission, the SEC’s Chief Accountant, and the Director of the SEC’s Division of Corporation Finance issued a joint statement regarding the role of audit...more

WilmerHale

Sixth-Annual CAQ Audit Committee Transparency Barometer Shows Mixed Trends in Voluntary, Enhanced Audit Committee Disclosures

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Earlier this month, the Center for Audit Quality (CAQ) and Audit Analytics released their sixth-annual Audit Committee Transparency Barometer report.  Similar to prior years, the groups acknowledge “progress on the...more

Orrick, Herrington & Sutcliffe LLP

What's New in Corporate Governance and Securities Law - October 18, 2019

Corporate Governance and Securities Law Developments - Directors Can Be Held Liable for Failure to Oversee “Mission Critical” Regulatory Compliance - On October 1, the Delaware Court of Chancery refused to dismiss a...more

Stinson - Corporate & Securities Law Blog

Will All Audit Reports Include CAMs?

A question some ponder is whether all audit reports will include a discussion of critical audit matters, or CAMs. The answer is “yes” if you consider the 11 audit reports issued by the Big 4 on and after August 1 for large...more

Stinson - Corporate & Securities Law Blog

PCAOB Provides Guidance on Communications of CAMs

The PCAOB posted to its website a staff guidance document, A Deeper Dive on the Communication of CAMs, developed to support implementation of the new critical audit matter requirements....more

WilmerHale

Regulators Address the 2019 Baruch College Financial Reporting Conference

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Always a fertile source of regulatory perspective, this year’s Baruch College Financial Reporting Conference featured a future-oriented theme in remarks by Chief Accountant of the Securities and Exchange Commission Wesley...more

Latham & Watkins LLP

The Initial Public Offerings Law Review: France

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Welcome to the third edition of The Initial Public Offerings Law Review. This publication introduces the reader to the main stock exchanges around the globe and their related initial public offering (IPO) regulatory...more

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