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Cooley LLP

The Coming SEC-PCAOB Merger? Arguments Against Abolishing the PCAOB

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The House Financial Services Committee voted to include a provision in the 2025 budget reconciliation bill that would abolish the PCAOB. The proposal would reassign PCAOB functions to the SEC....more

Goodwin

What’s Happening at the SEC?

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Hello, this is Dave Lynn, and I’m a partner in Goodwin’s Capital Markets practice and chair of the firm’s Public Company Advisory practice. This is New Directions, a series of discussions about the impact and trajectory of...more

Cooley LLP

Nasdaq’s Recommendations for a Better Capital Market

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Last week, Nasdaq released this interesting paper that sets forth a set of recommendations to improve the capital markets. Nasdaq believes its recommendations not only come out at a critical time when policymakers have real...more

Cooley LLP

What the SEC’s (Pending) Shutdown Means for You

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With it looking pretty likely that the federal government will shut down at midnight tomorrow, here are 10 things you should know based on the SEC’s “operations plan during a shutdown” guidance and Corp Fin’s list of 22...more

Perkins Coie

Updating Your Description of Securities Exhibit

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As summer turns into fall and in-house lawyers start thinking ahead to the upcoming 10-K filing season, we’re often asked to review and update the description of securities exhibit(s) required to be filed with Form 10-K by...more

White & Case LLP

Overview of OJK's New Shares Buyback Regulation: Key Changes and Implications

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On December 29, 2023, the Indonesia's Financial Services Authority (Otoritas Jasa Keuangan or "OJK") issued a new regulation, OJK Regulation No. 29 of 2023 (the "New Regulation"), which revokes the previous OJK Regulation No....more

Proskauer - Regulatory & Compliance

Primarily Non-Financial Corporate Reporting: Climate Change

Version 2.0 following publication of the U.S. Securities and Exchange Commission (“SEC”) Climate-Related Disclosure Rules - A wave of new legislation and regulation in the U.S. and Europe has the potential to significantly...more

Skadden, Arps, Slate, Meagher & Flom LLP

Hong Kong Regulatory Update - March 2024

查看中文 This update provides an overview of key regulatory developments in the fourth quarter of 2023 relevant to companies listed, or planning to list, on The Stock Exchange of Hong Kong Limited (HKEx) and their advisers....more

Perkins Coie

Think Public and Large Companies Are Entirely Exempt From the Corporate Transparency Act? Think Again.

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Key portions of the Corporate Transparency Act (CTA) will take effect on January 1, 2024, requiring an estimated 30 million “reporting companies” to disclose to the federal government information and documentation about the...more

Verrill

No Longer a Walk in The Park - Entity Formation Under the Corporate Transparency Act (Updated)

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Presently, forming a corporation, LLC or other entity in the U.S. can be done on a largely anonymous basis, without naming its owners and with only limited disclosures about managers, officers and directors. Under the...more

Lippes Mathias LLP

How Will New Reporting Requirements Impact Your Business in 2024? Beneficial Ownership Reporting Under the Corporate Transparency...

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Beginning in 2024, a significant number of foreign and domestic businesses in the United States will be required to report information on their businesses, owners, senior officers, and key decision-makers, under the Corporate...more

Latham & Watkins LLP

FCA Proposes Radical Reforms to Encourage UK Listings: 60-Second Read

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Proposals dramatically reduce the regulatory burden on listed companies. On 3 May 2023, the FCA published a consultation paper CP23/10 which sets out a blueprint for changes to the UK listing regime. The key reform...more

Skadden, Arps, Slate, Meagher & Flom LLP

SEC Adopts Long-Awaited Final Pay Versus Performance Disclosure Rules

On August 25, 2022, the U.S. Securities and Exchange Commission (SEC) adopted final rules requiring public companies to disclose the relationship between the executive compensation actually paid to the company’s named...more

Cadwalader, Wickersham & Taft LLP

In Depth: What Can Public Companies Do Now to Prepare for the SEC’s New Proposed Rules on Climate-Related Disclosures?

On March 21, 2022, the U.S. Securities and Exchange Commission (the “SEC”) proposed far-reaching amendments to Regulation S-K and Regulation S-X that would mandate significant additional climate-related disclosures for public...more

Skadden, Arps, Slate, Meagher & Flom LLP

Chair Gensler’s Insight on the SEC’s New Regulatory Agenda

In prepared remarks on June 23, 2021, Chair Gary Gensler of the Securities and Exchange Commission (SEC) provided additional insight into the commission’s recently announced regulatory agenda and its shift in priorities. His...more

Allen Matkins

It's Official! SEC Agrees "Shall" Is Ambiguous

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Nearly a decade ago, I commented on the ambiguity that inheres in "shall"...more

Proskauer Rose LLP

Expect New SEC Leadership To Require More ESG Reporting

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Public companies should expect more environmental, social and governance-related disclosure requirements, focusing initially on climate risk. An element of President-elect Joe Biden's platform has been "[r]equiring public...more

Hogan Lovells

SEC updates MD&A and other financial disclosure requirements

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On November 19 the SEC issued significant amendments to the disclosure requirements governing Management’s Discussion and Analysis of Financial Condition and Results of Operations (MD&A). The amendments to Item 303 of...more

Polsinelli

SEC Adopts Amendments to MD&A and Other Financial Disclosure Requirements in Regulation S-K

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On November 19, 2020, the Securities and Exchange Commission (the “SEC”) adopted final rule amendments to modernize, simplify, and enhance Management’s Discussion & Analysis of Financial Condition and Results of Operations...more

Bass, Berry & Sims PLC

SEC Adopts Amendments to MD&A and Other Financial Disclosures

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On November 19, the Securities and Exchange Commission (SEC) continued its brisk pace of end-of-year rulemaking by approving amendments to Items 301, 302 and 303 of Regulation S-K, which collectively govern the disclosures of...more

Herbert Smith Freehills Kramer

SEC Adopts Amendments to MD&A and Financial Disclosures

On Nov. 19, 2020, the U.S. Securities and Exchange Commission (SEC) adopted amendments to the disclosure rules affecting Management’s Discussion and Analysis (MD&A) and related financial disclosures. ...more

Cadwalader, Wickersham & Taft LLP

SEC Adopts Amendments to Management’s Discussion and Analysis and Other Financial Disclosures

On November 19, 2020, the Securities and Exchange Commission adopted final amendments to the disclosure rules affecting Management’s Discussion and Analysis (MD&A) and related financial disclosures....more

Mayer Brown Free Writings + Perspectives

SEC Adopts Significant Changes to MD&A and Related Disclosures

On November 19, 2020, the US Securities and Exchange Commission (SEC) continued its recent efforts to modernize and simplify certain financial disclosure requirements in Regulation S-K by amending Item 303 of Regulation S-K...more

Cozen O'Connor

SEC Adopts Amendments to MD&A and Other Financial Disclosures

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On November 19, 2020, by a three-to-two vote, the Securities and Exchange Commission (SEC) voted to adopt amendments to Regulation S-K in an effort to modernize, simplify, and enhance certain financial disclosures. The SEC...more

Morgan Lewis

SEC Adopts Amendments to Modernize and Enhance Management’s Discussion and Analysis and Other Financial Disclosures

Morgan Lewis on

The US Securities and Exchange Commission (SEC) announced that it voted on November 19, 2020 to adopt rules to modernize, simplify, and enhance certain financial disclosures required of public companies under Regulation S-K. ...more

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