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SEC Extends Time Period for Conditional Relief from Filing Deadlines and Issues Guidance for Public Companies Affected by...

On March 25, 2020, the Securities and Exchange Commission (the “SEC”) issued an order extending its prior conditional relief from SEC periodic reporting deadlines for public companies. The staff of the SEC’s Division of...more

Evolving Disclosures in Form 8-K, Forward-Looking Statements, MD&A, and Risk Factors Due to the Coronavirus

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

SEC Issues Concept Release Requesting Input on Potential Audit Committee Disclosure Requirements

At an open meeting held on July 1, 2015, the Securities and Exchange Commission (SEC) issued a concept release seeking input on whether it should adopt rules requiring additional disclosures for audit committees, with a focus...more

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