Securities and Exchange Commission (SEC), Disclosure Requirements, Information Reports

SEC Staff Issues Guidance on Tailored Shareholder Reports

Seward & Kissel LLP on 12/6/2024

Who may be interested: Registered Investment Companies; Investment Advisers - Quick Take: The staff of the Division of Investment Management’s Disclosure Review & Accounting Office (Staff) issued an Accounting and...more

SEC Staff Risk Alert Criticizes Broker-Dealer Reports on Best Execution and Payment for Order Flow

Goodwin on 12/13/2022

The SEC Division of Examinations recently published a Risk Alert on quarterly reports required under Exchange Act Rule 606, which are published by broker-dealers to provide customers with insight into factors influencing...more

SEC Adopts Dodd-Frank Act Pay-Versus-Performance Rules

BakerHostetler on 9/2/2022

Key Takeaways - ..On August 25, 2022, the Securities and Exchange Commission (“SEC”) adopted final pay-versus-performance rules (the “Final Rules”) that guide the implementation of Section 953(a) of the Dodd-Frank Act,...more

President Biden Presents a Roadmap for Mitigating the Climate Crisis

Latham & Watkins LLP on 10/21/2021

A new national strategy report aims to combat climate-related risks to the US financial system. On October 14, 2021, the Biden Administration issued “A Roadmap to Build a Climate-Resilient Economy” (the Roadmap), a...more

80% of U.S. S&P 500 Companies Fail to Provide Guidance in Last Three Months

BCLP on 7/13/2020

As U.S. public companies prepare to kick off the Q2 2020 financial reporting season, a clear trend is emerging, with 80% of S&P 500 companies refusing to provide earnings guidance during the last three months, according to a...more

FINRA’s New Research Rules

Latham & Watkins LLP on 8/28/2015

The new rules retain many of the current rules’ core requirements, but expand certain obligations and impose requirements on debt research activities for the first time. On August 26, 2015, the Financial Industry...more