SEC Issues Guidance on Use of Non-GAAP Financial Measures

Continuing its efforts to focus attention on the pervasive use of non-GAAP financial measures by public companies, the SEC recently issued new Compliance and Disclosure Interpretations (CDIs) on the subject.

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SEC Offers Guidance for Regulation Crowdfunding

Beginning May 16, 2016, eligible companies are allowed to raise capital using new rules known as Regulation Crowdfunding. To help companies understand and comply with the new requirements, the SEC issued both a small-entity compliance guide and new CDIs.

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D&Os Should Review Advancement and Indemnification Provisions

In Wong v. USES Holding Corp., the Delaware Court of Chancery recently highlighted the need for officers and directors to review advancement and indemnification provisions carefully and to follow any specific requirements when prosecuting their claims for indemnification.

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SEC Approves PCAOB Rules Requiring Disclosure of Audit Partner

The SEC recently approved the PCAOB’s new rules requiring disclosure of the identities of audit engagement partners and other audit firms participating in the audit.

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The Ticker shares recent developments in SEC compliance, capital markets, corporate governance, executive compensation and other matters important to public companies and their officers and directors.  It is published by Fredrikson & Byron’s Public Companies Group.