As public companies across the economic spectrum strive to overcome the supply chain disruptions drastically affecting revenue and profitability, they must not lose sight of how these disruptions impact their disclosure...more
10/5/2022
/ China ,
Coronavirus/COVID-19 ,
Disclosure Requirements ,
Enforcement ,
MD&A Statements ,
Regulation S-K ,
Russia ,
Securities and Exchange Commission (SEC) ,
Semiconductors ,
Supply Chain ,
Supply Shortages ,
Ukraine
On March 30, 2022, the U.S. Securities and Exchange Commission (the “Commission” or “SEC”) proposed new rules and amendments regarding special purpose acquisition companies (“SPACs”), shell companies, and disclosure related...more
4/1/2022
/ Corporate Counsel ,
Disclosure Requirements ,
Initial Public Offering (IPO) ,
Investment Company Act of 1940 ,
Non-GAAP Financial Measures ,
Proposed Amendments ,
Proposed Rules ,
PSLRA ,
Securities Act of 1933 ,
Securities and Exchange Commission (SEC) ,
Special Purpose Acquisition Companies (SPACs)
The novel coronavirus (“COVID-19”) continues to afflict companies in numerous ways. In the case of public companies, disclosure duties are implicated. No two companies are identical, so there is no “one-size-fits-all”...more
Whistleblower Developments is a periodic report covering significant cases, decisions, proposals, and legislation related to whistleblower statutes and how they may impact your business. Recent developments...more
2/1/2018
/ Corporate Counsel ,
Disclosure Requirements ,
Dodd-Frank ,
Enforcement Actions ,
Foreign Nationals ,
Former Employee ,
Oral Argument ,
Retaliation ,
Sarbanes-Oxley ,
SCOTUS ,
Securities and Exchange Commission (SEC) ,
Securities Violations ,
Summary Judgment ,
Whistleblower Awards ,
Whistleblower Protection Policies ,
Whistleblowers
In a much-anticipated decision, the U.S. Court of Appeals for the Second Circuit set up a possible showdown at the U.S. Supreme Court when it decided on September 10 that whistleblowers need not report to the SEC in order to...more