The SEC’s Division of Corporation Finance has announced improvements to its policies for draft registration statements that will be welcomed by both companies and underwriters.
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...
Our client update highlights aspects of the second Trump administration’s announced (or possible) regulatory, legislative and economic priorities, along with the outlook for congression...
This client update highlights key considerations for the preparation of your 2024 annual report on Form 20-F. As in previous years, we discuss both disclosure developments and continued a...
A court rendered a mixed result in the SEC’s SolarWinds litigation. The court declined to dismiss the SEC’s claims that a website “Security Statement” overstated the strength of S...
The need for financial statements is one of the items most likely to become a gating issue in a capital markets transaction. SEC rules require the company issuing securities to present au...
Changes from the proposal include elimination of Scope 3 disclosures, scaled back attestation requirements, additional materiality qualifiers and narrower financial statement triggers. Gi...
Each subsidiary issuing or guaranteeing a public company’s listed debt securities is itself subject to the clawback rules recently adopted by the NYSE and Nasdaq.
This client update highlights key considerations for the preparation of your 2023 annual report on Form 20-F. As in previous years, we discuss both disclosure developments and continued a...
