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Chief Accountant reminds lawyers that GAAP and not the ABA-auditor treaty governs loss contingency disclosure
- Holland & Knight LLP
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- USA
- -
- February 28 2011
At a recent New York Bar Association conference, Wayne Carnall, Chief Accountant of the SEC's Division of Corporation Finance, warned registrants to avoid relying on the long-standing ABA-auditor "treaty" between lawyers and auditors when deciding what to report about litigation contingencies in financial statements
U.S.Sentencing Commission adopts changes to sentencing guidelines
- Holland & Knight LLP
- -
- USA
- -
- May 3 2010
On April 7, 2010, the U.S. Sentencing Commission approved changes to the Federal Sentencing Guidelines
SEC Commissioner Aguilar gives speech on board diversity
- Holland & Knight LLP
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- USA
- -
- April 11 2011
In his speech titled "Board Diversity: Why It Matters and How to Improve It," SEC Commissioner Luis A. Aguilar indicated there could be improvement in the disclosure provided by companies regarding board diversity, as newly required under the changes to Item 407 of Regulation S-K in late 2009
FINRA provides guidance on same day clearance and expedited review of shelf offerings
- Holland & Knight LLP
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- USA
- -
- December 6 2010
FINRA issued updated guidance on same day clearance procedures for shelf offerings and expedited review for shelf offerings that are not eligible for same day clearance
Second Circuit clarifies Section 10(b) duty to update and Rule 10b-5 pleading standard
- Holland & Knight LLP
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- USA
- -
- March 22 2010
On March 1, 2010, the Second Circuit Court of Appeals affirmed in part and vacated in part a securities class action brought against a company for failing to update investors concerning problems with an agreement with the United States Postal Service (USPS) to serve as the preferred provider of USPS's electronic postmark
FINRA provides due diligence guidance for Regulation D offerings
- Holland & Knight LLP
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- USA
- -
- May 3 2010
On April 20, 2010, FINRA issued Regulatory Notice 10-22 which provides guidance to broker-dealers about their obligations regarding customer suitability, disclosures and other requirements for selling private placements under Regulation D
SEC adds three new Division of Corporation Finance offices
- Holland & Knight LLP
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- USA
- -
- July 26 2010
On July 16, 2010, the SEC announced that the Division of Corporation Finance is creating three specialized offices to enhance its disclosure review and policy operations
XBRL not required for foreign private issuers that use IFRS until SEC specifies taxonomy
- Holland & Knight LLP
- -
- USA
- -
- May 2 2011
On April 8, 2011, the staff of the Division of Corporation Finance and the Office of the Chief Accountant at the SEC issued a no-action letter stating that foreign private issuers that prepare their financial statements in accordance with International Financial Reporting Standards (IFRS) are not required to submit eXtensible Business Reporting Language (XBRL) to the SEC and post XBRL on their corporate websites, if any, until the SEC specifies on its website a taxonomy for use by such foreign private issuers in preparing their XBRL
SEC adopts new rules in response to May 6, 2010 market disruption
- Holland & Knight LLP
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- USA
- -
- July 12 2010
On May 6, 2010, the U.S. equity markets experienced a severe disruption when the price of a large number of stocks dropped precipitously
SEC Division of Corporation Finance issues new CDIs on a variety of topics
- Holland & Knight LLP
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- USA
- -
- March 14 2011
On March 4, 2011, the SEC's Division of Corporation Finance issued new Compliance and Disclosure Interpretations (CDIs) covering a variety of matters, including one on the CD&A, two on Rule 144, two on free writing prospectuses and two on director disclosures, as well as two others
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