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The Secrets of Form 6-K: Getting Behind the Curtain with the FPI Wizard

Our world-renowned expert on FPIs provides an exclusive look at Form 6-K reports. Key Points: ..The simplicity of Form 6-K belies numerous interpretive questions that FPIs address on an ongoing basis. ..In practice,...more

From Ducklings to Swans: More Companies Will Qualify as a “Smaller Reporting Company”

SEC rule amendments expand the scope of scaled disclosure accommodations, which may offer disclosure relief to additional small cap and pre- and low-revenue issuers. Key Points: ..The SEC has provided disclosure relief...more

Public Company Summer/Fall To-Do List: 5 Steps Toward CEO Pay Ratio Disclosure

US public companies should be preparing now to disclose their CEO pay ratios in 2018. For the 2018 proxy season, most public companies will be required to disclose the pay ratio between their CEO and the median compensated...more

Financial Statement Requirements in US Securities Offerings: What You Need to Know

The most frequently asked question at all-hands meetings for a securities offering is “What financial statements will be needed?” The question seems simple enough. But the answer is rarely straightforward. This User’s...more

Financial Statement Requirements in US Securities Offerings: What Non-US Issuers Need to Know

The most frequently asked question at all-hands meetings for a securities offering is “What financial statements will be needed?” The question seems simple enough. But the answer is rarely straightforward. This User’s...more

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