In a suit against Volkswagen filed last week, the SEC alleges that the company committed fraud in connection with offerings of its corporate and collateralized debt. This latest U.S. enfo...
Yesterday the Securities and Exchange Commission proposed a broad expansion of the popular “testing the waters” provisions to all companies, including seasoned reporting companies, sm...
Due to the government shutdown, SEC staff members will not consider requests for acceleration or qualification of registration or offering statements until further notice. Companies may, ...
The SEC will be closed for the holidays on December 24 and 25. In addition, in the event of a government shutdown, the SEC said it would “remain fully operational for a limited number o...
On December 18, 2018, the SEC adopted a final rule implementing Section 955 of the Dodd-Frank Act, which requires U.S. public companies to disclose whether they permit their employees, of...
In a recent speech, SEC Chair Jay Clayton highlighted three areas of risk disclosure that the regulator plans to monitor in the upcoming filing season: (1) the impact of Brexit, the Unite...
This client memorandum highlights important considerations for the preparation of your 2018 annual report on Form 20-F. As in previous years, we discuss both disclosure developments as we...
In a pair of settled enforcement actions involving initial coin offerings that the SEC deemed to be illegal unregistered securities offerings, the agency imposed an agreed-upon remedy tha...
On October 31, 2018, the SEC adopted final rules modernizing disclosure requirements for companies with material mining operations (excluding oil and gas) as part of its ongoing “disclo...
On Tuesday, the Securities and Exchange Commission issued a Section 21(a) report of investigation emphasizing the importance of assessing the likelihood of cyberattacks when designing int...
