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Disclosure Requirements Digital Assets Special Purpose Acquisition Companies (SPACs)

Paul Hastings LLP

Some Sunshine for Crypto Investment Products: SEC Issues First Comprehensive Disclosure Guidance for Crypto ETPs

Paul Hastings LLP on

In another step toward regulatory clarity for crypto investment products, the SEC Division of Corporate Finance staff has issued detailed disclosure guidance on how crypto exchange-traded products (ETPs) should navigate...more

Ropes & Gray LLP

Capital Markets & Governance Insights - January 2025

Ropes & Gray LLP on

Companies should not minimize the extent of a material cybersecurity incident by omitting material facts regarding the scope and potential impact of the incident. Cybersecurity risk factor disclosures should be tailored to a...more

WilmerHale

PCAOB Releases New Audit Committee Resource for 2023

WilmerHale on

The PCAOB recently released a new Audit Committee Resource, which sets forth an updated set of questions that audit committee members may want to consider incorporating into their ongoing engagement with auditors....more

Morrison & Foerster LLP

Top 5 SEC Enforcement Developments for May 2023

In order to provide an overview for busy in-house counsel and compliance professionals, we summarize below some of the most important SEC enforcement developments from the past month, with links to primary resources....more

King & Spalding

The Rise of Crypto SPACs

King & Spalding on

Digital assets and special purpose acquisition companies (“SPACs”) have been two of the hottest topics in the financial world over the past few years, and, unsurprisingly, the topics overlap with increasing frequency. We have...more

Pillsbury Winthrop Shaw Pittman LLP

Staff Accounting Bulletin No. 121: Guidance for Entities Safeguarding Crypto-Assets Issued

SAB No. 121 provides guidance to companies who hold crypto-assets for others regarding their related reporting and disclosure requirements. Essentially, companies currently reporting under the Exchange Act or Securities...more

Skadden, Arps, Slate, Meagher & Flom LLP

SEC Staff Issues Digital Asset Accounting Guidance

On March 31, 2022, the Division of Corporation Finance and the Office of the Chief Accountant (Staff) of the U.S. Securities and Exchange Commission (SEC) published Staff Accounting Bulletin No. 121 (SAB 121), which provides...more

Morrison & Foerster LLP

Top 5 SEC Enforcement Developments for March 2022

As a fitting cap to a busy month, on March 30, the SEC Division of Examinations announced its 2022 Examination Priorities. These priorities are consistent with the recent activities of the SEC more generally, as exemplified...more

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