Securities and Exchange Commission (SEC), Form S-1, Regulation S-K

Preparing for Cybersecurity Disclosure as a Public Company

WilmerHale on 3/27/2025

The SEC, investment banks and other stakeholders are increasingly focused on cybersecurity in IPO companies given the potential financial, legal and reputational risks....more

SEC Expands Accommodations for Issuers Submitting Draft Registration Statements

White & Case LLP on 3/6/2025

On March 3, 2025, the staff of the US Securities and Exchange Commission’s Division of Corporation Finance issued an announcement expanding accommodations available for issuers to submit draft registration statements for...more

SEC Adopts Rules that Could Ease Disclosure Burden on Middle Market Public Companies

Bass, Berry & Sims PLC on 7/17/2018

On June 28, the SEC adopted regulations that could reduce the reporting burden on middle market public companies. In summary, the SEC adopted amendments to the smaller reporting company (SRC) definition to increase the...more

FAST Relief from Some Securities Law Requirements

Carlton Fields on 5/2/2016

The Fixing America’s Surface Transportation Act (FAST Act), which became law in December 2015, contained important federal securities law changes. - Among other changes, it further reduced the burdens on emerging growth...more

SEC Adopts Rules Permitting Forward Incorporation by Reference on Form S-1 and Simplifying Disclosure Requirements for EGCs

Ballard Spahr LLP on 3/1/2016

The Securities and Exchange Commission (SEC) has adopted interim final rules permitting smaller reporting companies, generally companies with a public float of less than $75 million, to incorporate by reference on Form S-1...more

SEC Adopts Interim Final Rules to Implement FAST Act Provisions

Morrison & Foerster LLP on 1/18/2016

On January 13, 2016, the Securities and Exchange Commission (the “SEC”) adopted interim final rules to implement Sections 71003 and 84001 of the Fixing America’s Surface Transportation Act (the “FAST Act”). The interim final...more