Our lawyers produce a wealth of substantive, timely and practical guidance and resource materials. Subscribe to receive updates based on your interests.
On October 23, the SEC approved a new PCAOB audit standard that requires the auditor’s report to identify and discuss critical audit matters (CAMs) encountered in the audit. The new sta...
Public pension funds have long been outspoken advocates of environmental, social & governance (ESG) principles in investing. As quasi-public institutions uniquely sensitive to public opin...
The SEC has approved the PCAOB proposal to adopt AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion, largely as proposed...
BlockRock has made clear that it disagrees with recent decisions by index providers to exclude companies based on governance issues. Although not mentioned by BlackRock specifically, this...
In a much-anticipated decision, on October 20, 2017, the U.S. Court of Appeals for the Second Circuit concluded that (1) the Bankruptcy Court erred in not determining whether an efficient...
In ISS’ secondary survey results announced yesterday, the focus was primarily on compensation. We previously discussed the larger survey results here. Final policy updates that apply ...
As year-end companies begin preparing to disclose pay ratio information in their 2018 proxy statements, Glass Lewis announced that it does not intend to make the ratio a part of the proxy...
Today President Trump announced the intent to nominate two individuals to the Federal Trade Commission (“FTC”): Joseph Simons (as Chairman) and Rohit Chopra. Senate confirmation hea...
On 17 October 2017, the UK Department for Business, Energy & Industry Strategy published a Green Paper setting out the UK Government’s proposals to reform and strengthen its powers to s...
We previously highlighted the increased activity and some emerging patterns in securities litigation against life sciences companies during the first half of 2017. This report, the first...