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Reporting Requirements Cryptoassets

Cooley LLP

‘Come In and Register’ – Now With Directions

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For years, the Securities and Exchange Commission’s invitation to crypto companies sounded simple: “Come in and register.” But there was no map, no guide and no obvious way forward – only uncertainty and risk. That changed on...more

Troutman Pepper Locke

SEC Clarifies Disclosure Requirements for Crypto Asset Securities

Troutman Pepper Locke on

On April 10, the Securities and Exchange Commission’s (SEC) Division of Corporation Finance (the Division) issued a statement aimed at providing greater clarity on the application of federal securities laws to crypto assets....more

Fenwick & West LLP

SEC Outlines Disclosure Expectations for Offerings and Registrations of Securities in Crypto Asset Markets

Fenwick & West LLP on

On April 10, 2025, the SEC’s Division of Corporation Finance (the Division) released a statement providing its views on disclosure requirements for Offerings and Registrations of Securities in the Crypto Asset Markets....more

Latham & Watkins LLP

SEC Staff Publishes Observations on Crypto Issuer Disclosures

Latham & Watkins LLP on

On April 10, 2025, the Securities and Exchange Commission’s (SEC’s) Division of Corporation Finance (the Staff) published a Statement on Offerings and Registrations of Securities in the Crypto Asset Markets (the Statement)....more

Akin Gump Strauss Hauer & Feld LLP

SEC Staff Provides Disclosure Guidance for Crypto Asset Offerings, Registrations

On April 10, 2025, the staff of the SEC’s Division of Corporation Finance (the “Staff”) published a statement providing its views about the application of certain disclosure requirements under the federal securities laws to...more

DLA Piper

SEC Staff Observations on Compliance with Disclosure Requirements in Offerings and Registrations of Securities in the Crypto Asset...

DLA Piper on

On April 10, 2025, the staff of the Division of Corporation Finance of the US Securities and Exchange Commission (SEC) issued a statement (Staff Statement) expressing its observations regarding certain disclosure requirements...more

A&O Shearman

EBA guidelines on reporting templates to assist competent authorities with supervisory duties under MiCAR

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The European Banking Authority (EBA) has updated its webpage with the official translations of the guidelines on templates to assist competent authorities in performing their supervisory duties regarding issuers' compliance...more

Stinson - Corporate & Securities Law Blog

SEC Addresses Disclosures in Offerings and Registrations of Securities in the Crypto Asset Markets

As part of an effort to provide greater clarity on the application of the federal securities laws to crypto assets, the SEC’s Division of Corporation Finance has provided its views about the application of certain disclosure...more

A&O Shearman

ESMA guidelines on suitability requirements and format of the periodic statement for portfolio management activities under MiCAR

A&O Shearman on

Official translations of the guidelines on certain aspects of the suitability requirements and format of the periodic statement for portfolio management activities under the EU Markets in Crypto Assets Regulation (MiCAR) have...more

A&O Shearman

EU MiCAR regulatory technical standards on order book records and transparency data requirements for CASPs

A&O Shearman on

The following two delegated regulations made under Article 76(16) of Markets in Cryptoassets Regulation (MiCAR) have been published in the Official Journal of the European Union: - Commission Delegated Regulation (EU)...more

A&O Shearman

FSB thematic peer review on global regulatory framework for cryptoasset activities

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The Financial Stability Board (FSB) has published summary terms of reference for its thematic peer review on the FSB global regulatory framework for cryptoasset activities. The objective of this peer review is to examine...more

A&O Shearman

EU MiCAR technical standards published

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Two delegated acts were published in the Official Journal of the European Union (OJ) in respect of the EU MiCAR. - Commission Delegated Regulation (EU) 2025/303, which comprises regulatory technical standards specifying the...more

Ropes & Gray LLP

Updated SEC Staff Accounting Bulletin Rescinds SAB 121 Crypto Accounting Guidance

Ropes & Gray LLP on

On January 23, 2025, President Trump signed an executive order titled Strengthening American Leadership in Digital Financial Technology (Crypto EO), which addressed a variety of crypto-related topics to the great relief of...more

Akin Gump Strauss Hauer & Feld LLP

SEC Clears the Way for Crypto Custody

On January 23, 2025, barely 72 hours after the appointment of Mark Uyeda as the Acting Chairman of the U.S. Securities and Exchange Commission, and less than 48 hours after Chairman Uyeda announced that Commissioner Hester...more

Latham & Watkins LLP

The Corporate AMT’s Crypto Problem Poses Constitutional Hazards

Latham & Watkins LLP on

Under recent accounting rule changes, unrealized crypto gains must generally be reported on income statements, but questions arise about the alignment of the new Corporate Alternative Minimum Tax with constitutional tax...more

Seward & Kissel LLP

Annual Report and Shareholder Meeting Season and Other Recent SEC Developments

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This memorandum summarizes key U.S. Securities and Exchange Commission (“SEC”) and stock exchange regulatory filing deadlines, new disclosure requirements and general tips and guidance for both U.S. domestic issuers and for...more

Cadwalader, Wickersham & Taft LLP

Wrapping Up the UK’s CARF

In November 2023, the United Kingdom (“UK”) and 47 other jurisdictions agreed to implement the Organisation for Economic Co-operation and Development (“OECD”) Crypto-asset Reporting Framework (“CARF”) into domestic law....more

Akin Gump Strauss Hauer & Feld LLP

CryptoLink - November 2024 Updates

CryptoLink is a compilation of news stories published by outside organizations. Akin aggregates the stories, but the information contained in them does not necessarily represent the beliefs or opinions of the firm. Akin's...more

A&O Shearman

European Securities and Markets Authority Survey on Legal Entity Identifiers

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The European Securities and Markets Authority has launched a survey on legal entity identifiers to gather evidence on how the optionality in the use of legal identifiers would impact market participants were it to be...more

Seward & Kissel LLP

US and Global Crypto Tax Update

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Crypto tax policy continues to move forward, domestically and internationally. Domestically, the IRS seeks comments on the new Form 1099-DA. Internationally, the Organization for Economic Co-Operation and Development (“OECD”)...more

Skadden, Arps, Slate, Meagher & Flom LLP

Recent Developments Could Facilitate Greater Bank and Broker-Dealer Involvement in Cryptoasset Services

On September 9, 2024, the Chief Accountant of the U.S. Securities and Exchange Commission (SEC), Paul Munter, delivered remarks describing circumstances in which, in the SEC staff’s view, entities may engage in cryptoasset...more

Eversheds Sutherland (US) LLP

Dual registrant regulatory roundup - September 2024

Welcome to the Regulatory Roundup. Each month, Eversheds Sutherland Investment Services attorneys review significant regulatory developments (including notable rulemakings and guidance from securities regulators) from the...more

Akin Gump Strauss Hauer & Feld LLP

CryptoLink - June 2024 Updates

CryptoLink is a compilation of news stories published by outside organizations. Akin aggregates the stories, but the information contained in them does not necessarily represent the beliefs or opinions of the firm. Akin's...more

Cadwalader, Wickersham & Taft LLP

Finally Final Crypto Reporting Regulations

On June 28, 2024, the Treasury and the IRS released final regulations on reporting requirements for brokers of digital assets (the “Final Regulations”) and provided transitional relief, including Notice 2024-56, Notice...more

White & Case LLP

2024 Financial Institutions Outlook & Trends

White & Case LLP on

This article, updated quarterly, looks ahead to the areas expected to be prioritized by financial services regulators across the globe; we look at the key regulatory trends emerging from the past year which inform our...more

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