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
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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
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Data Protection ,
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Guidance Update ,
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Securities and Exchange Commission (SEC)