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SEC Provides Additional Guidance Regarding COVID-19 Disclosures

On June 23, 2020, the Securities and Exchange Commission’s (SEC) Division of Corporate Finance (CorpFin) issued CF Disclosure Guidance Topic No. 9A, which supplements its earlier COVID-19-related guidance to provide...more

SEC's Office of the Chief Accountant Issues a Statement on Continued Importance of Financial Reporting in COVID-19 Environment

On June 23, 2020, the U.S. Securities and Exchange Commission’s Office of the Chief Accountant (OCA) issued a statement on the continued importance of high-quality financial reporting in light of the significant impacts of...more

NYSE and Nasdaq Relaxed Listing Standards in Response to COVID-19

In response to the current market conditions caused by the ongoing spread of COVID-19, the New York Stock Exchange (NYSE) and Nasdaq Stock Market (Nasdaq) have each effected rule changes in the past week that temporarily...more

SEC's Chairman Clayton and Director Hinman Issue Statement on Disclosure During COVID-19

Building on the Securities and Exchange Commission’s (SEC) prior guidance and updated Compliance and Disclosure Interpretations regarding disclosures in the COVID-19 environment, on April 8, Chairman Jay Clayton and William...more

COVID-19 Crisis Raises Enforcement and Litigation Risks for Disclosures by Public Issuers

The COVID-19 crisis is truly global in scope. Public issuers over a course of mere weeks have been confronted with the myriad challenges presented to their workforce and business operations. Forced to navigate uncharted...more

SEC Provides Guidance Regarding COVID-19 Disclosures

On March 25, the Securities and Exchange Commission’s (SEC) Division of Corporate Finance (CorpFin) issued Disclosure Guidance Topic No. 9, which provides its views on disclosure and other securities law obligations companies...more

SEC Offers Expanded Filing Extensions to Public Companies Grappling With the Effects of COVID-19

On March 25, 2020, the U.S. Securities and Exchange Commission (the SEC or Commission) issued an order that updated its March 4 order to extend the conditional exemptions from reporting and proxy delivery requirements for...more

Incentive Compensation Considerations During the COVID-19 Pandemic

Public company boards face myriad unforeseen issues due to the COVID-19 pandemic. Among these issues is how to keep their key employees incentivized to maintain and advance the corporate agenda during this crisis (when their...more

Virtual Stockholder Meetings in Light of Coronavirus

Introduction - As the global pandemic of the new coronavirus disease (COVID-19) spreads across the United States, many public companies are beginning to reevaluate the format of their April, May or June annual stockholder...more

COVID-19: Board Oversight and Crisis Management

- What are the board’s duties? - How should management keep the board informed? - What are the critical topics and best practices for crisis management?...more

COVID-19: Public and Private Disclosures and Other Securities Issues

Extended Filing Deadlines – The Securities and Exchange Commission (SEC) issued an order on March 4 providing conditional filing relief for companies affected by the new coronavirus....more

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