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Reporting Requirements › Financial Reporting › Incentive Compensation

Keating Muething & Klekamp PLL

Checking the Box(es): SEC Issues New Guidance Clarifying Clawback Expectations

Keating Muething & Klekamp PLL on

On April 11, 2025, the Staff of the SEC’s Division of Corporation Finance released six Compliance and Disclosure Interpretations (“C&DIs”) that address the Form 10-K restatement checkboxes and related disclosures under Item...more

Orrick, Herrington & Sutcliffe LLP

What You Need to Know About the SEC's Final Clawback Rules

Orrick, Herrington & Sutcliffe LLP on

On October 26, 2022, the Securities and Exchange Commission (“SEC”) adopted final rules, first proposed by the SEC in 2015, requiring the recoupment of erroneously awarded incentive compensation received by current and former...more

Stinson - Corporate & Securities Law Blog

SEC Charges Ex-CEO with Aiding and Abetting Company’s Financial Reporting and Disclosure Violations

Stinson - Corporate & Securities Law Blog on

The SEC charged former Hertz CEO and Chairman Mark Frissora with aiding and abetting the company in its filing of inaccurate financial statements and disclosures....more

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