This memorandum highlights some considerations for the preparation of your 2017 annual report on Form 20-F. As in previous years, we discuss both disclosure developments as well as contin...
Under a rule change that is effective immediately, a NYSE listed company is prohibited from issuing material news after the NYSE trading session ends until the earlier of (a) five minutes...
Bills Would Expand Testing the Waters, Codify Confidential Submission of Draft Registration Statements and Modify Accredited Investor Definition
On November 1, the House passed two bills...
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...
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...
On October 11, the SEC proposed amendments designed to simplify public company disclosure, reduce repetition, eliminate outdated requirements and improve overall presentation and navigabi...
We
previously outlined
the growing threat of securities class action lawsuits against life sciences companies and the importance of the United States Supreme Court’s decision in Omn...
On June 1, 2017, the Public Company Accounting Oversight Board approved a new audit standard that will introduce changes to the content of the auditor’s report on financial statements. ...
On April 3, in the latest of a string of federal court rulings, the U.S. District Court in Washington, D.C. entered final judgment partially invalidating the SEC’s conflict minerals rul...
On March 1, the SEC adopted rules requiring hyperlinks to filed exhibits listed in the exhibit indexes of most SEC current and periodic reports and registration statements. The rules cove...
