Capital markets in the United States provide an unparalleled source of investment capital, measured in trillions of dollars. U.S. markets and rules allow companies to raise funds on an expedited and economically efficient...more
8/3/2022
/ Beneficial Owner ,
Capital Markets ,
Disclosure Requirements ,
Emerging Growth Companies ,
Executive Compensation ,
Exemptions ,
Framework Agreement ,
Initial Public Offering (IPO) ,
New Regulations ,
Safe Harbors ,
Securities Act of 1933 ,
Shareholders
Capital markets in the United States provide an unparalleled source of investment capital, measured in trillions of dollars. U.S. markets and rules allow companies to raise funds on an expedited and economically efficient...more
8/11/2021
/ Beneficial Owner ,
Capital Markets ,
Deferred Compensation ,
Disclosure Requirements ,
Executive Compensation ,
New Regulations ,
Reporting Requirements ,
Sarbanes-Oxley ,
Securities Act of 1933 ,
Securities and Exchange Commission (SEC) ,
Securities Exchange Act ,
Securities Exchange Act of 1934
The amendments are designed to increase focus on material information while simplifying compliance efforts.
The amendments eliminate the five-year selected financial data requirement, limit selected quarterly financial...more
1/11/2021
/ Compliance ,
Disclosure Requirements ,
EDGAR ,
Federal Register ,
Foreign Private Issuers ,
Form 10-K ,
Initial Public Offering (IPO) ,
Liquidity ,
MD&A Statements ,
New Amendments ,
PCAOB ,
Regulation S-K ,
Securities and Exchange Commission (SEC) ,
Securities Exchange Act of 1934 ,
Smaller Reporting Companies
A roundup of the principal new rules and amendments promulgated by the SEC in 2020 that public companies with December 31 fiscal years should consider when preparing their Annual Reports on Form 10-K for 2020.
Public...more
1/7/2021
/ Amended Rules ,
Annual Reports ,
Compliance ,
Corporate Counsel ,
Disclosure Requirements ,
E-Signatures ,
EDGAR ,
Form 10-K ,
Human Capital ,
Hyperlink ,
Materiality ,
Publicly-Traded Companies ,
Regulation S-K ,
Risk Factors ,
Securities and Exchange Commission (SEC)
Companies will need to address these amendments when preparing their future SEC reports to reflect the SEC’s changes to certain long-standing disclosure requirements.
Items 101 (Description of Business), 103 (Legal...more
Here are some questions underwriters should consider asking.
Underwriters should seek to understand all material impacts of COVID-19 on an issuer to ensure that such matters have been properly disclosed to investors prior to...more
As mandated by the 2015 FAST Act, the amendments will simplify disclosure requirements, reduce costs and burdens and improve access to information.
The amendments will provide for the redaction of confidential and...more
The U.S. Securities and Exchange Commission has issued guidance on cybersecurity disclosure.
Companies must establish and maintain appropriate disclosure controls and procedures to make accurate and timely disclosures of...more
2/27/2018
/ Cybersecurity ,
Data Protection ,
Disclosure Requirements ,
Financial Statements ,
Guidance Update ,
Insider Trading ,
Interpretive Opinions ,
Materiality ,
Policies and Procedures ,
Popular ,
Publicly-Traded Companies ,
Regulation S-K ,
Regulatory Oversight ,
Risk Management ,
Securities and Exchange Commission (SEC)
The so-called “Fixing America’s Surface Transportation Act” or “FAST Act” was signed into law on December 4, 2015. Buried in the legislation are changes to the JOBS Act and the Securities Act of 1933 that add a statutory...more
Capital markets in the United States provide an unparalleled source of investment capital, measured in trillions of dollars, for companies located outside the United States. For non-U.S. companies (which we refer to in this...more
7/23/2015
/ Banking Sector ,
Beneficial Owner ,
Capital Markets ,
Corporate Governance ,
Disclosure Requirements ,
Financial Institutions ,
Foreign Corporations ,
Foreign Private Issuers ,
Private Offerings ,
Prudential Standards ,
Registration Statement ,
Regulatory Agencies ,
Securities Act of 1933 ,
Securities Exchange Act