The Cybersecurity Disclosure Act of 2015 sponsored by Senators Jack Reed (D-RI) and Susan Collins (R-ME) on December 17 is similar in concept to the audit committee financial expert provi...

Since September 30, 2015, 18 rulemaking requirements were finalized and no rulemaking requirements were proposed. As of the end of the fourth quarter of 2015, a total of 271 Dodd-Frank r...

On December 11, 2015, the U.S. Securities and Exchange Commission proposed Rule 18f-4, which would impose new exposure limits, asset segregation requirements, and compliance obligations o...

SEC Rules and Regulations SEC Staff Grants No-Action Relief Relating to Rule 482 Requirements as Applied to Performance Information Provided by Certain Non-ERISA Retirement Plans SEC Pro...

On Friday ISS issued new and updated FAQs to their proxy voting policies. Most notably, ISS indicated that it will evaluate a board’s implementation of proxy access in response to a sha...

On December 11, the SEC once again proposed rules to implement Section 1504 of the Dodd-Frank Act relating to resource extraction issuers. Section 1504 generally provides that a U.S. or f...

This memorandum highlights some considerations for the preparation of your 2015 annual report on Form 20-F. As in previous years, we discuss both disclosure developments as well as contin...

Yesterday, the PCAOB adopted new rules to require auditors to disclose the name of the audit engagement partner. The rules are subject to approval by the SEC, and will be effective for au...

On December 14, 2015, the U.S. Supreme Court issued its decision in DIRECTV v. Imburgia. The Court reversed a decision of the California Court of Appeal that had refused to enforce an arb...

The Securities and Exchange Commission recently proposed amendments to Regulation ATS and related rules under the Securities Exchange Act of 1934 to impose extensive new transparency requ...