Staff also suggests greater willingness to waive financial statement requirements
Following up on Chairman Jay Clayton’s promise to improve access to the capital markets, on June 29 sta...
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...
The SEC has raised the annual gross revenue cap for a company to qualify as an emerging growth company, or EGC, from $1 billion to $1.07 billion, to adjust for inflation. The Jumpstart Ou...
On March 22, the SEC approved a rule amendment to shorten the standard settlement cycle for most broker-dealer securities transactions to two business days after the trade date (T+2) from...
On February 14, 2017, President Trump approved a joint resolution of Congress repealing the SEC’s rule requiring resource extraction disclosure. The joint resolution was passed pursuant...
Life sciences companies are frequent targets of securities litigation. Often, when a company discloses bad news about a developing device or drug, the company’s stock price drops and pl...
On November 18, the SEC’s Division of Corporation Finance published new guidance relating to its 2015 no-action letter on 5-day debt tender and exchange offers, and also provided guidan...
On September 28, in a long-anticipated move, the SEC proposed to shorten the standard settlement cycle for most broker-dealer transactions to two business days after the trade date (T+2) ...
In recent months, there have been a number of important developments relating to stockholder appraisal rights in Delaware. Appraisal rights are generally available to dissenting stockhol...
