News & Analysis as of

Reporting Requirements Securities and Exchange Commission (SEC) Regulatory Agenda

Morrison & Foerster LLP

Reminder: Prepare for EDGAR Next

On September 27, 2024, the U.S. Securities and Exchange Commission (the SEC) adopted amendments to Regulation S-T, resulting in major changes to the Electronic Data Gathering, Analysis, and Retrieval (EDGAR) System for SEC...more

Clark Hill PLC

Right To Know - June 2025, Vol. 30

Clark Hill PLC on

Cyber, Privacy, and Technology Report - Welcome to your monthly rundown of all things cyber, privacy, and technology, where we highlight all the happenings you may have missed. State Action: North Dakota Passes Law...more

Troutman Pepper Locke

SEC Considers Changes to Definition of Foreign Private Issuer

Troutman Pepper Locke on

On June 4, 2025, the U.S. Securities and Exchange Commission (SEC) published a concept release soliciting public comment on the definition of a foreign private issuer (FPI) and whether changes are needed to reflect the...more

Carlton Fields

SEC Solicits Public Comment on Definition of “Foreign Private Issuer”

Carlton Fields on

The Securities and Exchange Commission (SEC) published a concept release on June 4, 2025, seeking feedback on whether the SEC should amend the definition of “foreign private issuer” (FPI). In the release, the SEC asks whether...more

Skadden, Arps, Slate, Meagher & Flom LLP

Conflict Minerals Disclosures Due June 2, 2025

Conflict minerals disclosures on Forms SD are required to be filed with the Securities and Exchange Commission (SEC) no later than June 2, 2025.1 The conflict minerals disclosure rules and related guidance have remained at a...more

Vedder Price

Investment Services Regulatory Update: February 2025

Vedder Price on

NEW AND PROPOSED RULES - Third Set of Form PF Amendments to Take Effect on June 12, 2025 - Attorneys in Vedder Price’s Investment Services Group recently published a bulletin, available here, on the third set of...more

Davis Wright Tremaine LLP

Regulatory Reset? U.S. Cyber Incident Reporting Rules Face Congressional Scrutiny

Lawmakers expressed bipartisan support for significantly amending or eliminating some cybersecurity incident notification requirements during a recent hearing of the U.S. House Committee on Homeland Security's Subcommittee on...more

Cohen & Gresser LLP

Reading the Tea Leaves on Registration and Disclosure Requirements

Cohen & Gresser LLP on

The Securities and Exchange Commission (SEC) under the current Trump administration has swiftly adopted a new agenda. Some of the first initiatives dealt with shareholder engagement and shareholder proposals. These...more

Perkins Coie

Are You Ready for What’s (EDGAR) Next?

Perkins Coie on

Here’s a friendly reminder that the EDGAR Next transition is fast approaching. If your company has not yet begun preparations, we urge you to start planning now. As you may recall, on September 27, 2024, the U.S. Securities...more

DLA Piper

Horizon - ESG Regulatory News and Trends - February 2025

DLA Piper on

US formally submits notification of withdrawal from Paris Agreement. On January 27, 2025, Dorothy Camille Shea, the US acting ambassador to the United Nations, submitted a notification of withdrawal from the Paris Agreement...more

Skadden, Arps, Slate, Meagher & Flom LLP

SEC Leadership Change Results in Key Policy Developments

The designation of SEC Commissioner Mark Uyeda as the Acting Chair of the U.S. Securities and Exchange Commission (SEC) on January 21, 2025, has resulted in a number of key policy developments. These developments, which we...more

Proskauer - Regulatory & Compliance

SEC Asks Court to Put Climate Change Litigation on Hold

As previously reported in our last post, The Fate of the New U.S. Climate Change Rules Under the New Republican Administration, legal challenges to the SEC’s rules mandating extensive new climate change disclosure is ongoing...more

DLA Piper

SEC Climate Disclosure Rules: Four Potential Paths Under President Trump

DLA Piper on

The US Securities and Exchange Commission (SEC) adopted landmark final rules (Climate Disclosure Rules, or Rules) in March 2024 intended to enhance and standardize climate-related disclosures for publicly listed companies....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

A&O Shearman

President Trump's early days in office signal that pro-crypto reforms are ahead

A&O Shearman on

In the past week, we have seen the possible end to the ‘crypto winter’ in the United States, with the Trump Administration signaling that a range of pro-crypto reforms are ahead. These signals, which will likely develop into...more

KPMG Board Leadership Center (BLC)

Directors Quarterly: January 2025

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

White & Case LLP

Key Considerations for Updating 2024 Annual Report Risk Factors

White & Case LLP on

With the 2025 annual reporting season upon us, public companies should consider potential updates to their risk factors for their Form 10-Ks and 20-Fs in light of recent economic, political, technological, and regulatory...more

KPMG Board Leadership Center (BLC)

On the 2025 audit committee agenda

Drawing on insights from our interactions with audit committees and business leaders, the KPMG Board Leadership Center highlights nine issues for the audit committee to consider for the year ahead....more

Eversheds Sutherland (US) LLP

Fifth Circuit rejects Nasdaq's board diversity rule approved by SEC

After various legal battles over the past four years, a recent en banc decision by the Fifth Circuit Court of Appeals vacated the Securities and Exchange Commission’s (SEC) approval of the Nasdaq board diversity proposal,...more

Skadden, Arps, Slate, Meagher & Flom LLP

California Seeks Public Input on Climate Reporting Requirements

On December 16, 2024, the California Air Resources Board (CARB) issued a request to solicit feedback regarding Senate Bill 253, Climate Corporate Data Accountability Act (SB 253) and Senate Bill 261, Greenhouse Gases:...more

White & Case LLP

SEC Enforcement Year-End Overview

White & Case LLP on

2024 marks the final year of Gary Gensler's term as Chair of the U.S. Securities and Exchange Commission ("SEC"). The Gensler SEC has been aggressive on both the enforcement and rulemaking fronts. In response, the financial...more

Bradley Arant Boult Cummings LLP

Fifth Circuit Court of Appeals Strikes Down Nasdaq Board Diversity Disclosure Rules

On December 11, 2024, the Fifth Circuit Court of Appeals held that the Securities and Exchange Commission (SEC) does not have the authority to approve Nasdaq’s board diversity disclosure rules. As a result, Nasdaq-listed...more

White & Case LLP

Nasdaq Board Diversity Disclosure Rules No Longer in Effect After Overturning by Court

White & Case LLP on

On December 11, 2024, the United States Court of Appeals for the Fifth Circuit, in a 9-8 vote, struck down The Nasdaq Stock Market's ("Nasdaq") board diversity rules, holding that the Securities and Exchange Commission (the...more

Mintz - Privacy & Cybersecurity Viewpoints

Preparation for 2024 Fiscal Year-End SEC Filings and 2025 Annual Shareholder Meetings

Every year, Mintz provides analysis of the regulatory developments that impact public companies as they prepare for their fiscal year-end filings with the Securities and Exchange Commission and their annual shareholder...more

Skadden, Arps, Slate, Meagher & Flom LLP

Nasdaq Board Diversity Rules Vacated by the Fifth Circuit

On December 11, 2024, in a 9-8 decision, the United States Court of Appeals for the Fifth Circuit ruled that in approving the Nasdaq Stock Market’s (Nasdaq) board diversity rules (the Rules), the Securities and Exchange...more

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