In what Chairman Atkins has described as the foundation of his “Make IPOs Great Again” agenda, the SEC proposed two significant rulemakings to reshape the regulatory landscape governi...
In what could represent the most significant shift in periodic reporting obligations in decades for many companies, the SEC proposed new rules allowing domestic public companies to opt in...
With new leadership at the SEC, companies have had to grapple less with disclosure mandates and more with macroeconomic and geopolitical headwinds. We address related disclosure implicati...
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...
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...
Changes from the proposal include elimination of Scope 3 disclosures, scaled back attestation requirements, additional materiality qualifiers and narrower financial statement triggers. Gi...
To help navigate what has been an active year of new SEC disclosure mandates, we have prepared an overview of key considerations for preparing your 2023 annual report on Form 10-K.
After the SEC failed to remedy the deficiencies in the rule that the court had identified in its recent opinion, the Fifth Circuit vacated the share repurchase rule that the SEC adopted i...
After consultation with market participants late last year, S&P Dow Jones makes companies with multiple class shares eligible for index inclusion again.
