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...
We previously highlighted the increased activity and some emerging patterns in securities litigation against life sciences companies during the first half of 2017. This report, the first...
On October 11, the SEC proposed amendments designed to simplify public company disclosure, reduce repetition, eliminate outdated requirements and improve overall presentation and navigabi...
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...
New York Stock Exchange-listed companies should be aware of upcoming and proposed changes to NYSE rules and policies concerning dividends and distributions. NYSE recently announced implem...
We
previously outlined
the growing threat of securities class action lawsuits against life sciences companies and the importance of the United States Supreme Court’s decision in Omn...
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...
