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Reporting Requirements Securities and Exchange Commission (SEC) Regulatory Requirements

Skadden, Arps, Slate, Meagher & Flom LLP

Conflict Minerals Disclosures Due June 2, 2025

Conflict minerals disclosures on Forms SD are required to be filed with the Securities and Exchange Commission (SEC) no later than June 2, 2025.1 The conflict minerals disclosure rules and related guidance have remained at a...more

Eversheds Sutherland (US) LLP

SEC extends security-based swap reporting requirements safe harbor to 2029

On April 17, 2025, the Securities and Exchange Commission (SEC) extended the expiration date of a no-action statement (Compliance Statement) regarding compliance with reporting rules for security-based swap data repositories...more

Cooley LLP

‘Come In and Register’ – Now With Directions

Cooley LLP on

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

Skadden, Arps, Slate, Meagher & Flom LLP

SEC Moves Quickly To Create a Regulatory Framework for Cryptocurrencies and Reconsider Its Rules and Guidance - The Trump...

Paul Atkins has been confirmed as SEC chair, succeeding Acting Chair Mark Uyeda, who initiated significant regulatory actions....more

Wilson Sonsini Goodrich & Rosati

SEC’s Division of Corporation Finance Issues Views on Disclosure for Securities in Crypto Asset Markets

On April 10, 2025, the SEC’s Division of Corporation Finance (Corp Fin) issued a statement expressing its views about the application of certain disclosure requirements under the federal securities laws to offerings and...more

Husch Blackwell LLP

States Could Fill Potential Enforcement Gaps on Climate Disclosures

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On March 6, 2024, the Securities and Exchange Commission (SEC) issued new rules aimed at standardizing climate-related disclosures by public companies. Commonly known as the SEC climate disclosure rules, they require...more

Baker Donelson

Red Tape or Green Future? Unpacking California's Climate Disclosure Laws and the Pushback

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As the federal government works to roll back climate regulations and climate-focused initiatives, states are developing avenues to fill in the gaps left behind. In 2024, the Securities and Exchange Commission (SEC) adopted...more

Stoel Rives LLP

Transition to EDGAR Next—What You Need to Know

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As a result of amendments adopted by the SEC in 2024, the SEC’s EDGAR electronic filing system is being replaced with a new “EDGAR Next” dashboard. All existing SEC filers will need to transition to EDGAR Next before...more

K&L Gates LLP

United States: The SEC Takes Another Key Step Toward Crypto Clarity

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On the heels of other guidance issued by the US Securities Exchange Commission’s (SEC) Division of Corporation Finance (Division), the Division released a statement (Statement) on 10 April 2025 addressing its views about,...more

Cooley LLP

Capital Markets Update – March 2025 One-Minute Reads

Cooley LLP on

New C&DIs related to Reg A and Reg D - On March 12, the Securities and Exchange Commission (SEC) Division of Corporation Finance (Corp Fin) issued new and updated compliance and disclosure interpretations (C&DIs) under...more

Maynard Nexsen

Public Company Advisory: Q1 2025 SEC Snapshots

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The members of Maynard Nexsen’s Public Company Advisory Practice counsel public companies and companies aiming to become public on the full range of matters shaping their governance and operation in the public markets. As a...more

Falcon Rappaport & Berkman LLP

SEC’s New Staff Statement on Crypto Offerings and Registrations: What It Means for the Digital Asset Industry

On April 10, 2025, the SEC’s Division of Corporation Finance issued a staff statement (the “Statement”) titled “Offerings and Registrations of Securities in the Crypto Asset Markets.” This development underscores the...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

Seward & Kissel LLP

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

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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

Baker Botts L.L.P.

SEC Commissioner Hester Peirce Raises Concerns Over Cyber Disclosure Rules

Baker Botts L.L.P. on

As public companies work to align with the SEC’s new cybersecurity disclosure requirements, Commissioner Hester Peirce is urging a reassessment of how these rules are applied—particularly during active cyber incidents. In a...more

Paul Hastings LLP

SEC Updates Marketing Rule and Form PF FAQs in Short Succession

Paul Hastings LLP on

On March 19, the SEC issued updates to its FAQs regarding compliance with Rule 206(4)-1 of the Advisers Act (the Marketing Rule) addressing (i) when gross and net performance are required for certain “extracted” performance,...more

Bass, Berry & Sims PLC

SEC Withdraws Defense of Climate Disclosure Rules

As a follow-up to our blog post in February about the Securities and Exchange Commission’s (SEC) pause in defending its Climate Disclosure Rules, on March 27, the SEC notified the U.S. Court of Appeals for the Eighth Circuit...more

Hogan Lovells

Cross-border SEC spotlight: Key updates for non-U.S. companies

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Welcome to the inaugural edition of our Hogan Lovells Cross-border SEC spotlight: Key updates for non-U.S. companies, a dedicated resource for non-U.S. companies listed or exploring a listing in the United States. This...more

Foley & Lardner LLP

SEC Climate Disclosures Rules One Step Closer to the Grave; GHG Emissions Disclosures One Step Closer to Becoming a Multi-State...

Foley & Lardner LLP on

The slow death of the Securities and Exchange Commission’s (SEC) climate disclosure rules continued on March 27, 2025, with the SEC Commissioners voting to discontinue the defense of such rules before the Eighth Circuit, Iowa...more

Eversheds Sutherland (US) LLP

EDGAR Next enrollment begins

On March 24, 2025, the Securities and Exchange Commission (SEC) launched its EDGAR Next platform. All individuals and entities that make SEC filings (SEC Filers) must enroll on the platform by September 15, 2025, to avoid...more

Pillsbury Winthrop Shaw Pittman LLP

SEC Ends Its Climate-Related Disclosure Requirements

The Securities and Exchange Commission ends its defense of climate-related disclosure requirements for public companies. On March 6, 2024, the Securities and Exchange Commission (SEC) adopted final rules imposing new...more

Proskauer - Regulatory & Compliance

The SEC Votes to “End its Defense” of Climate Change Rules

As previously reported, SEC Asks Court to Put Climate Change Litigation on Hold, the SEC had asked the court to suspend litigation in the U.S. Court of Appeals for the 8th Circuit challenging its new climate change disclosure...more

DLA Piper

SEC Clarifies When Gross-Only Performance May Be Permissible

DLA Piper on

The US Securities and Exchange Commission staff (Staff) has issued revised guidance regarding the application of Rule 206(4)-1 under the Investment Advisers Act of 1940, as amended (Marketing Rule), providing flexibility for...more

Vedder Price

SEC Extends Compliance Dates for Names Rule Amendments

Vedder Price on

On March 14, 2025, the SEC announced a six-month extension of the compliance dates for its previously adopted amendments to Rule 35d-1 under the Investment Company Act of 1940 (known as the Names Rule). The compliance date is...more

Akin Gump Strauss Hauer & Feld LLP

Making Waves No Longer: SEC Abandons Climate Disclosure Rule

In a widely anticipated move, the U.S. Securities and Exchange Commission (SEC) has announced that it will no longer defend the agency’s climate disclosure rule issued during the Biden administration. The disclosure rule...more

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