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'Tandy' Representations No Longer Required in Responses to SEC Staff Comments

USA - October 5 2016 Today, the U.S. Securities and Exchange Commission’s Division of Corporation Finance announced that the staff will no longer require companies to...

Caroline S. Kim, Hagen J. Ganem, Josh LaGrange, Andrew J. Brady, Brian V. Breheny.


"SEC Amends Form 10-K to Specifically Allow New Summary Section"

USA - June 7 2016 On June 1, 2016, the U.S. Securities and Exchange Commission (SEC) amended Form 10-K to specifically allow companies to provide a summary section in...

Caroline S. Kim, Hagen J. Ganem, Josh LaGrange, Brian V. Breheny.


SEC Staff Issues Updated Non-GAAP Financial Measures Guidance

USA - May 18 2016 On May 17, 2016, the staff of the U.S. Securities and Exchange Commission’s (SEC) Division of Corporation Finance issued new and revised compliance...

Caroline S. Kim, Hagen J. Ganem, Josh LaGrange, Brian V. Breheny.


Conflict Minerals Disclosures Due May 31, 2016

USA - May 12 2016 Companies that are required to make conflict minerals disclosures on Form SD with the U.S. Securities and Exchange Commission (SEC) for calendar year...

Caroline S. Kim, Hagen J. Ganem, Josh LaGrange, Brian V. Breheny.


SEC Issues Concept Release Seeking Feedback on Business and Financial Disclosure Requirements

USA - April 20 2016 On April 13, 2016, the U.S. Securities and Exchange Commission (SEC) issued a concept release seeking feedback on ways to modernize the business and...

Caroline S. Kim, Hagen J. Ganem, Josh LaGrange, Brian V. Breheny.