News & Analysis as of

Financial Statements Compliance Corporate Counsel

Skadden, Arps, Slate, Meagher & Flom LLP

2026 SEC Filing Deadlines and Financial Statement Staleness Dates

Our guide to 2026 SEC filing deadlines and financial statement staleness dates (including a color-coded calendar) is now available. Public companies should factor in these key reporting deadlines, disclosure obligations and...more

ArentFox Schiff

Five Initial Takeaways from the SEC’s Proposed Rules Requiring Companies to Disclose Climate Risks and GHG Emissions Data

ArentFox Schiff on

On March 21, the U.S. Securities Exchange Commission (SEC) proposed far-reaching climate-related disclosure rules for public companies that do business in the United States. In a 3-1 vote, the SEC proposed rules that would...more

White & Case LLP

Key Considerations for the 2022 Annual Reporting Season: Form 20-F and Other FPI-Specific Considerations

White & Case LLP on

This memorandum outlines key considerations from White & Case's Public Company Advisory Group for foreign private issuers ("FPIs") during the 2022 annual reporting season. This memo describes our key considerations for...more

Foley Hoag LLP

SEC Brings First Enforcement Action Against Issuer for Disclosures About Financial Effects of COVID-19

Foley Hoag LLP on

On December 4, 2020, the SEC brought its first case charging a public company, The Cheesecake Factory, with making misleading disclosures about the effects of COVID-19 on its business operations and financial condition. The...more

Thomas Fox - Compliance Evangelist

Not Correctly Reporting Losses: An Internal Controls Failure

A recent Securities and Exchange Commission (SEC) internal controls enforcement action drew my attention. It was not a Foreign Corrupt Practices Act (FCPA) enforcement action but it certainly does have implications for a...more

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