News & Analysis as of August 29, 2025

Disclosure Requirements

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Read guidance, analysis, and updates on the myriad issues arising from the global response to the COVID-19 pandemic. Updated hourly every day, the insights published here are written by leading lawyers and law firms helping to make sense of insurance, employment, tax, securities, M&A, risk management, and every other consideration touched by this crisis. Follow the channel for a daily email brief of the latest and best updates. less -

Securities Class Action Filings Remain Steady While Size of Filings Increased Substantially in First Half of 2025

Cornerstone Research on 7/30/2025

The number of securities class action filings in the first half of 2025 remained steady in comparison to the second half of 2024 but the overall size of filings increased considerably, according to a report released today by...more

Practical Tips to Prepare for Upcoming Quarterly Disclosures

White & Case LLP on 7/16/2020

As companies close their books on the second quarter and prepare their second quarter disclosures, it is important to assess the continuing impact of COVID-19 on businesses, employees and financial results and provide...more

SEC Relief for Late Filings Expires

Stinson - Corporate & Securities Law Blog on 6/29/2020

The SEC previously issued an order that, subject to certain conditions, provided publicly traded companies with an additional 45 days to file certain disclosure reports. The current relief provided public companies with a...more

SEC Staff Eases Paper Filing Requirements Due to COVID-19

Mayer Brown Free Writings + Perspectives on 6/29/2020

On June 25, 2020, the staff of the Division of Corporation Finance (the “Staff”) released three temporary statements to assist filers impacted by the COVID-19 pandemic....more

SEC eases regulatory rules during COVID-19 pandemic

Health Care Compliance Association (HCCA) on 6/4/2020

Compliance Today (June 2020) - The U.S. Securities and Exchange Commission (SEC) made slight regulatory changes that could ease the burden for publicly traded companies. The changes deal primarily with disclosures,...more

Earnings Releases and Investor Calls in Light of COVID-19 – SEC Chairman and Director of Corporation Finance Issue Joint Public...

Mitchell, Williams, Selig, Gates & Woodyard,... on 4/10/2020

On Wednesday, April 8, 2020, the SEC Chairman, Jay Clayton, and Director of the SEC’s Division of Corporation Finance, William Hinman, released a joint public statement emphasizing the importance of disclosures from public...more

Virtual and Hybrid Shareholder Meetings in the Era of COVID-19: What Public Companies Need to Know

Sheppard Mullin Richter & Hampton LLP on 4/10/2020

With annual reports on Form 10-K publicly filed and first quarter earnings releases getting underway, proxy season – the annual practice of filing and distributing proxy statements, reserving meeting venues and courting...more

Examples of CARES Act Disclosures in SEC Filings

Stinson - Corporate & Securities Law Blog on 4/6/2020

The Coronavirus Aid, Relief and Economic Security Act, or CARES Act, is a little bit over a week old and public companies have begun to make disclosures regarding its impact in SEC filings....more

Investment Services Regulatory Update - April 2020

Vedder Price on 4/6/2020

COVID-19 RELATED DEVELOPMENTS - SPECIAL REGULATORY UPDATE - SEC Updates Investment Company Act Exemptive Order in Response to COVID-19 - On March 25, 2020, the Securities and Exchange Commission (“SEC”) issued an...more

Staff Guidance on Rule 12b-25 in Light of COVID-19 Order

Mayer Brown Free Writings + Perspectives on 4/2/2020

The Staff of the Securities and Exchange Commission Division of Corporation Finance has issued guidance in the form of two new Compliance & Disclosure Interpretations for those issuers that may be unable to file periodic...more

COVID-19 Impact on Public Disclosure on SEC Reporting Companies

Katten Muchin Rosenman LLP on 4/2/2020

The 2019 novel coronavirus (COVID-19) pandemic and responses to this crisis, including actions taken by federal, state and local governments, have had an impact on the operations of virtually every business and business...more

COVID-19 Considerations for Private Investment Funds

McDermott Will & Schulte on 4/1/2020

The recent coronavirus pandemic presents significant challenges for private investment fund sponsors. Navigating these challenges requires proactively addressing risks and thoughtfully considering the following issues...more

COVID-19: Due Diligence Considerations for Underwriters in Securities Offerings

Pillsbury Winthrop Shaw Pittman LLP on 3/31/2020

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

COVID-19 SEC Filing Relief and Disclosure Guidance

Farrell Fritz, P.C. on 3/31/2020

Public companies stressing over how to meet filing deadlines during the COVID-19 crisis and what to say about the pandemic’s impact just received a filing reprieve and disclosure guidance from the SEC. The Securities and...more

SEC Provides Disclosure Guidelines and Further Extends Filing Deadlines for Public Companies Affected by COVID-19

Fenwick & West LLP on 3/30/2020

Disclosure Guidelines for Public Companies Affected by COVID-19 - On March 25, 2020, the U.S. Securities and Exchange Commission’s Division of Corporation Finance provided guidance regarding disclosure and other securities...more

COVID-19: SEC Extends Conditional Relief and Provides Disclosure Guidance

K&L Gates LLP on 3/30/2020

SEC Extends Conditional Relief for Reporting Companies. On March 25, 2020, the Securities and Exchange Commission (“SEC”) issued an order (the “Order”) extending conditional relief to reporting companies affected by the...more

SEC Extends COVID-19 Relief for Filing and Proxy Statement Requirements and Issues Updated Disclosure Guidance

Goodwin on 3/30/2020

On March 25, 2020, the Securities and Exchange Commission (SEC) announced that it has issued an order that extends the filing periods covered by its earlier order providing conditional relief for certain filing obligations...more

SEC Extends Conditional Reporting Relief and Issues COVID-19 Guidance for Public Companies

Mayer Brown Free Writings + Perspectives on 3/30/2020

On March 25, 2020, the US Securities and Exchange Commission (SEC) extended the filing periods covered by its previous conditional reporting relief order for certain public company filing obligations impacted by COVID-19. At...more

Securities and Exchange Commission Updates COVID-19 Guidance

Saul Ewing LLP on 3/30/2020

On March 25, 2020, the Securities and Exchange Commission (SEC) announced the following updates to its March 4, 2020 order addressing guidance to public companies, investment funds and investment advisers concerning COVID-19....more

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

BakerHostetler on 3/30/2020

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

SEC Offers Extended Filing Relief to Companies Hit by Coronavirus

Orrick, Herrington & Sutcliffe LLP on 3/30/2020

Exchange Act Reports - On March 25, 2020, the Securities and Exchange Commission issued an exemptive order modifying its March 4, 2020 order granting regulatory relief for certain publicly-traded company filing obligations...more

SEC Extends Relief, Staff Offers Further Guidance and Flexibility to Companies Affected by COVID-19

Skadden, Arps, Slate, Meagher & Flom LLP on 3/28/2020

On March 25, 2020, the U.S. Securities and Exchange Commission (SEC) issued a modified order extending the time period during which public companies impacted by COVID-19 may delay by 45 days SEC filings that otherwise would...more

COVID-19: Maine, Rhode Island, and Massachusetts Financial Regulators Follow Federal Government with Temporary Emergency Relief

Pierce Atwood LLP on 3/27/2020

In response to widespread disruptions and difficulties caused by the recent COVID-19 outbreak and the significant impact on financial markets, federal regulatory authorities (including the Securities and Exchange Commission...more

Financial Services Regulators Continue to Roll Out COVID-19 Guidance and Relief

McGuireWoods LLP on 3/27/2020

As McGuireWoods reported in a March 17, 2020, alert, “COVID-19: Securities Regulators and Industry Associations Issue Coronavirus Guidance and Relief,” financial services regulators have been issuing guidance and relief in...more

COVID-19 Response Update: SEC and NYSE Measures

Wilson Sonsini Goodrich & Rosati on 3/26/2020

As the novel coronavirus disease (COVID-19) pandemic continues, the U.S. Securities and Exchange Commission (SEC) has been providing guidance and implementing measures designed to provide relief to various market...more

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