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New Rules › Smaller Reporting Companies › Form 10-K

Mayer Brown Free Writings + Perspectives

New Exchange Act Rules Compliance and Disclosure Interpretation 130.05

Mayer Brown Free Writings + Perspectives on

On August 27, 2025, the staff of the Securities and Exchange Commission (the “SEC”) published new Exchange Act Rules Compliance and Disclosure Interpretation 130.05, governing the treatment of certain former smaller reporting...more

ArentFox Schiff

SEC’s New Rules for Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure Go into Effect

ArentFox Schiff on

On December 18, 2023, the US Securities and Exchange Commission’s (SEC) new rules enhancing and standardizing disclosures regarding cybersecurity risk management, strategy, governance, and incident reporting by companies who...more

Herbert Smith Freehills Kramer

SEC Adopts Final Rule Requiring ‘Pay Versus Performance’ Disclosure

Herbert Smith Freehills Kramer on

On Aug. 25, 2022, the Securities and Exchange Commission (SEC) adopted a new rule requiring public companies (subject to some notable exceptions, described below) to disclose, in proxy statements and information statements...more

Bass, Berry & Sims PLC

New SEC Cover Pages Take Effect September 17

Bass, Berry & Sims PLC on

We have previously blogged about recent SEC rule changes to the definition of “smaller reporting company” (SRC) and XBRL. Our readers should know that a byproduct of these new rules include certain tweaks to the cover pages...more

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