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DLA Piper

Current State of Play for Foreign Private Issuers

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As discussed in our prior blog post, the US Securities and Exchange Commission (Commission) recently issued a concept release (Release) aiming to gather input on whether the criteria for designation as a foreign private...more

Seward & Kissel LLP

SEC Issues Industry Letter Allowing Insurance Companies to File Certain Financial Statements

Seward & Kissel LLP on

Who may be interested: Insurance Companies - Quick Take: In an Industry Letter, the SEC’s Division of Investment Management stated that insurance companies may file financial statements prepared in accordance with...more

Bergeson & Campbell, P.C.

EPA OIG Publishes Independent Audit of EPA’s FYs 2022 and 2021 (Restated) TSCA Service Fee Fund Financial Statements

On February 26, 2027, the U.S. Environmental Protection Agency’s (EPA) Office of Inspector General (OIG) published a report entitled Independent Audit of the EPA’s Fiscal Years 2022 and 2021 (Restated) Toxic Substances...more

DarrowEverett LLP

The Heat Is On SEC’s Climate-Related Disclosure Rules

DarrowEverett LLP on

On March 6, 2024, the U.S. Securities and Exchange Commission (the “SEC”) adopted new final rules requiring issuers to include extensive disclosure in registration statements and periodic reports regarding material...more

Bass, Berry & Sims PLC

5 Interesting Takeaways from Uber Technologies’ IPO SEC Comments

Bass, Berry & Sims PLC on

While monitoring SEC comment letters, we recently came across the batch of SEC comment letters issued to Uber Technologies, Inc. in connection with its IPO registration statement that was declared effective on May 9, 2019. ...more

Mayer Brown Free Writings + Perspectives

On point. – Understanding the Requirements Related to the Use of Non-GAAP Financial Measures

In our latest On point. we discuss the nature and purpose of non-GAAP financial measures and the rules governing the use of such financial measures. We also examine recent SEC comment letters and discuss areas of concern...more

Troutman Pepper Locke

Form 10-K: Guide to New SEC Rules

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On October 4, 2018, the Securities and Exchange Commission published its Disclosure Update and Simplification Release, which contained final rules amending disclosure requirements that the Commission deemed “redundant,...more

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