The SEC has taken the first step in what could potentially be the most sweeping change in decades to its approach to foreign private issuers. Reacting to changes in the population of SEC-...
The SEC’s Division of Corporation Finance has announced improvements to its policies for draft registration statements that will be welcomed by both companies and underwriters.
Our 2024 IPO corporate governance survey reviews governance structures at the time of IPO for U.S.-listed IPOs of “controlled” and non-“controlled” companies between October 1, 20...
This client update highlights key considerations for the preparation of your 2024 annual report on Form 20-F. As in previous years, we discuss both disclosure developments and continued a...
Companies continue to have their hands full addressing new disclosure mandates against the backdrop of an active SEC enforcement agenda. We address related disclosure implications and oth...
The SEC announced settled enforcement actions against several victims of the SolarWinds hack, alleging that they downplayed the extent to which they were impacted by the intrusions. The a...
In its latest enforcement sweep with the help of data analytics, the SEC settled charges with 23 stockholders and two public companies for reporting failures under Sections 13 and 16 of t...
A court rendered a mixed result in the SEC’s SolarWinds litigation. The court declined to dismiss the SEC’s claims that a website “Security Statement” overstated the strength of S...
The need for financial statements is one of the items most likely to become a gating issue in a capital markets transaction. SEC rules require the company issuing securities to present au...
