PCAOB AS 6101 currently lets an auditor give negative assurance on subsequent changes in a comfort letter only as of a date less than 135 days after the end of the most recent audited or ...
The SEC and the FDA announced a memorandum of understanding establishing a framework for the exchange of nonpublic information between the two agencies that is likely to streamline SEC sc...
On June 30, 2026, the SEC’s Division of Corporation Finance issued an exemptive order permitting qualifying tender and exchange offers for non-convertible debt securities to remain open...
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...
In welcome news for directors and officers of dual-listed foreign private issuers domiciled in Canada, Chile, the European Economic Area, the Republic of Korea, Switzerland and the United...
Given the reported heightened risk of another government shutdown around the corner, we provide key SEC shutdown practice points for public companies and capital markets transactions.
The New York State Attorney General filed civil actions against a former executive for insider trading and against his company for approving the trading plan that the executive used. Thes...
With the National Defense Authorization Act signed into law, Section 16(a) of the Exchange Act will extend insider reporting obligations to directors and officers of foreign private issue...
Buried (again) in a sprawling defense spending bill is an amendment to Section 16 of the Exchange Act that would extend insider reporting obligations to foreign private issuers, adding a ...
