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A&O Shearman

The UK consults on its draft Sustainability Reporting Standards

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What do businesses need to know, and how can they prepare? Introduction - On June 25, 2025, the UK government initiated a consultation (the Consultation) on the exposure draft of the UK Sustainability Reporting Standards...more

Latham & Watkins LLP

Recent Developments for UK PLCs June 2025

Latham & Watkins LLP on

On 3 June 2025, the Financial Reporting Council (FRC) published the UK Stewardship Code 2026. The new Code, effective from 1 January 2026, aims to foster long-term sustainable value creation and improve engagement quality...more

Paul Hastings LLP

ILPA Releases New Reporting and Performance Templates

Paul Hastings LLP on

On January 22, the Institutional Limited Partners Association (ILPA) released an update to its 2016 Reporting Template and unveiled a new Performance Template. Together, the goal of these documents is to enhance and...more

KPMG Board Leadership Center (BLC)

Directors Quarterly: January 2025

KPMG Board Leadership Center (BLC) on

The latest edition of Directors Quarterly features a summary of board and committee agenda priorities for 2025, financial reporting and auditing updates, post-election observations from around the world, and more. Read the...more

Ankura

GCC’s Opportunity To Drive Value Through Shared Service Centers

Ankura on

In the Gulf Cooperation Council (GCC) region, mid-market capitalization investors have a unique opportunity to acquire or establish Shared Service Centers for their portfolio companies. This would provide scale for...more

Bass, Berry & Sims PLC

SEC Request for Comment on Earnings Releases and Periodic Reports

Bass, Berry & Sims PLC on

On December 18, 2018, the SEC issued a request for public comment soliciting input on the nature, content and timing of earnings releases and quarterly reports of companies that are obligated to file reports with the SEC as...more

Cooley LLP

Blog: CAQ discusses lessons learned from “dry runs” on critical audit matters and related questions for audit committees

Cooley LLP on

As you may recall, auditors of large accelerated filers will be required to report on CAMs—critical audit matters—in their auditor’s reports for fiscal years ending on or after June 30, 2019 and in auditor’s reports for all...more

Akin Gump Strauss Hauer & Feld LLP

SEC Approves New PCAOB Auditing Report Standard

Akin Gump Strauss Hauer & Feld LLP on

On October 23, 2017, the Securities and Exchange Commission (“SEC”) unanimously approved (the “Approval Release”) the Public Company Accounting Oversight Board’s (“PCAOB”) proposal to adopt a new auditing standard, AS 3101,...more

Morrison & Foerster LLP - JOBS Act

Disclosure Reform a Must

Morrison & Foerster LLP - JOBS Act on

In a recent speech, Commissioner Gallagher provided another perspective on the need for the SEC to focus on disclosure reform. Gallagher acknowledges the importance of tackling disclosure reform, even amidst the challenges...more

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