This client update highlights some considerations for the preparation of your 2021 annual report on Form 20-F. As in previous years, we discuss both disclosure developments and continued ...
The SEC finalized rules to implement the Holding Foreign Companies Accountable Act. The law was enacted in 2020 in response to the inability of the PCAOB to inspect the audits of China-ba...
On November 4, 2021, ISS proposed for comment potential U.S. voting policies. Of particular note are proposed policies where ISS will hold directors accountable at U.S. companies with mul...
A proposed NYSE amendment would eliminate the requirement to include abstentions as “votes cast” against a company’s proposal. Instead, companies would be able to follow their own gov...
The SEC filed an enforcement action against a company for disclosing the risk that it “could” have a data privacy breach when it knew it already had experienced a breach. The action a...
Nasdaq’s new board diversity rules, approved by the SEC on August 6, will require listed companies to have diverse board members or explain why they do not. In addition, the rules will ...
The SEC continued its recent focus on SPACs by filing charges against both sides of a planned but not yet completed SPAC merger, including charges against the SPAC and its CEO for adoptin...
