Securities and Exchange Commission (SEC), Mergers, Financial Reporting

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

Cooley LLP on 5/9/2025

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

Directors Quarterly: April 2025

KPMG Board Leadership Center (BLC) on 4/21/2025

With the post-election landscape still unfolding, navigating the policy and regulatory shifts underway—and assessing the potential upsides and downsides—requires boards and business leaders to be more agile, engaged, and...more

SPAC Talk: Important Considerations for Private Companies Evaluating a SPAC Going-Public Transaction

Dorsey & Whitney LLP on 4/8/2021

One of the hottest going-public trends in 2020 and 2021 has been the rise of SPACs - Special Purpose Acquisition Companies - as a vehicle for private companies to go public. SPACs are shell companies that are formed, funded...more

SEC Adopts Amendments to Auditor Independence Requirements

White & Case LLP on 11/11/2020

On October 16, 2020, the Securities and Exchange Commission ("SEC") adopted amendments to certain auditor independence requirements in Rule 2-01 of Regulation S-X. The amendments modernize the rules and "more effectively...more

Defying gravity: US M&A H1 2019: SEC proposal would ease burden of certain financial disclosures on public companies

White & Case LLP on 8/13/2019

Proposed revisions to current financial statement disclosure requirements for business acquisitions and dispositions would simplify compliance while ensuring investors get the information they need....more

Corporate and Financial Weekly Digest - Volume IX, Issue 10

Katten Muchin Rosenman LLP on 3/10/2014

In this issue: - FINRA Requests Comment on Proposed Rule Set for Limited Corporate Financing Brokers - SEC Issues No-Action Relief to Broker Dealers from Financial Responsibility Rule 15c3-3 Amendments -...more