On May 17, the staff of the SEC’s Division of Corporation Finance released new and revised Compliance and Disclosure Interpretations (C&DIs) on the use of non-GAAP financial measures. C...

The Proxy Advisory Firm Reform Act, introduced by  Congressman Sean Duffy (R-Wisconsin), is on the agenda for a hearing on Tuesday by the House Financial Services Committee. Under the pro...

On Monday, May 2, 2016, the Federal Reserve and, on Friday, May 6, 2016, the SEC issued their versions of a reproposed rule to regulate incentive compensation at the financial institution...

When it first proposed disclosure of critical audit matters in auditors’ reports back in August 2013, the PCAOB faced an outcry. Now the regulator is making a second attempt, emphasizin...

Just before a major development in the Panama Papers document leak, the United States Treasury Department announced a series of initiatives signaling an increased regulatory focus on offs...

On May 3, the SEC approved rule amendments that will make it easier for many private companies to remain private, and easier for some public financial companies to terminate their SEC rep...

At annual meetings so far this year, investors have already voted on more than 30 shareholder proposals asking companies to make proxy access rights available to shareholders who have own...

On May 5, 2016, the Financial Reporting Council’s Pre-Emption Group published its first monitoring report on the application by listed companies of its revised 2015 Statement of Princip...

A recent Semler Brossy report that examined supplementary proxy materials on say-on-pay proposals since 2011 found no material impact on the vote outcome for companies that made those fil...

Following is the Davis Polk visual memorandum reporting on the proposed rule jointly issued by four of the six Agencies implementing Dodd-Frank Act Section 956 regarding incentive compens...