The Tax Cuts and Jobs Act has now passed both houses of Congress and is expected to soon be signed into law. In this memo we address disclosure considerations for public companies that co...
Under a rule change that is effective immediately, a NYSE listed company is prohibited from issuing material news after the NYSE trading session ends until the earlier of (a) five minutes...
Bills Would Expand Testing the Waters, Codify Confidential Submission of Draft Registration Statements and Modify Accredited Investor Definition
On November 1, the House passed two bills...
On October 23, the SEC approved a new PCAOB audit standard that requires the auditor’s report to identify and discuss critical audit matters (CAMs) encountered in the audit. The new sta...
On October 11, the SEC proposed amendments designed to simplify public company disclosure, reduce repetition, eliminate outdated requirements and improve overall presentation and navigabi...
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1.0 CA - General; NY - Professional Practice / Practice Management
As U.S. investors have been looking for ways to invest in digital currencies, fund managers have started to grapple with how to fit this new asset class into older, ill-fitting structures...
New revenue recognition rules (ASC 606 and IFRS 15) are required to be adopted by most public companies starting January 1, 2018 and most private companies starting January 1, 2019. These...
Deadlines for calendar-year companies are rapidly approaching
Many companies were required to include “say-on-frequency” proposals in their 2017 annual meeting proxies. Under a say-on...
On August 17, the SEC’s Division of Corporation Finance announced updated guidance that should reduce the time and expense for companies who are preparing to go public. Under the new gu...
The Federal Reserve’s proposed supervisory guidance on corporate governance is a breath of fresh air that should encourage banking boards to focus on their core responsibilities and avo...
