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USA - October 31 2012
On October 16, the staff of the SEC's Division of Corporation Finance issued Staff Legal Bulletin No. 14G, the staff’s most recent guidance addressing interpretive issues under Exchange Act Rule 14a-8, the SEC’s shareholder proposal rule.
USA - September 5 2012
On August 22, over two years after enactment of the Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank Act), and over one year beyond its statutory rulemaking deadline, the SEC adopted its final rule implementing the “conflict minerals” provision set forth in Section 1502 of the Dodd-Frank Act.
USA - August 24 2012
On August 15, the Public Company Accounting Oversight Board (PCAOB) adopted Auditing Standard No. 16, Communications with Audit Committees, specifying requirements that will govern a registered auditor’s communications with the audit committee of a public company.
USA - July 17 2012
On May 23, the Commodity Futures Trading Commission (CFTC) and the SEC published final rules and interpretive guidance under the Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank Act) defining the terms “swap dealer,” “security-based swap dealer,” “major swap participant,” and “major security-based swap participant.”
