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Results: 1-10 of 171

Chief Accountant reminds lawyers that GAAP and not the ABA-auditor treaty governs loss contingency disclosure

  • Holland & Knight LLP
  • -
  • 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

Responding to California’s Transparency in Supply Chains Act

  • Holland & Knight LLP
  • -
  • USA
  • -
  • April 25 2012

Sweeping new legislation that went into effect in California earlier this year requires qualifying companies to detail and publicly disclose the nature and scope of their corporate compliance efforts to eliminate human trafficking, slavery and child labor from their global supply chains

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

2013 U.S. proxy voting policies and procedures FAQ (excluding compensation-related questions)

  • Holland & Knight LLP
  • -
  • USA
  • -
  • January 9 2013

The following issues are among those addressed in ISS' non-compensation-related FAQs: U.S. Research Procedures U.S. proxy analyses are generally issued

SEC Division of Corporation Finance issues new CDIs on a variety of topics

  • Holland & Knight LLP
  • -
  • 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

Delaware Chancery Court addresses indemnification and advancement of legal expenses

  • Holland & Knight LLP
  • -
  • USA
  • -
  • March 26 2012

A recent opinion from the Delaware Chancery Court addresses directors' and officers' indemnification and advancement rights

Maintaining a California subsidiary may expose foreign corporations to service in California

  • Holland & Knight LLP
  • -
  • USA
  • -
  • March 17 2011

A recent California Court of Appeals ruling greatly expands the exposure of foreign corporations to suit in California

SEC Chairman Mary Schapiro discusses say-on-pay provisions and the timing for other Dodd-Frank rulemaking

  • Holland & Knight LLP
  • -
  • USA
  • -
  • November 21 2011

In a speech given on November 2, 2011, SEC Chairman Mary L. Schapiro discussed the regulations put in place through Dodd-Frank, specifically the say-on-pay provisions

Delaware Chancery Court expands number of direct claims available to stockholders

  • Holland & Knight LLP
  • -
  • USA
  • -
  • April 1 2013

On March 15, 2013, the Delaware Court of Chancery denied motions to dismiss filed by a group of director defendants and certain affiliated funds for

ESOPs a way to provide liquidity for minority shareholders: ESOPs can provide a closely held company with a market for its stock and resolve its shareholders’ liquidity needs

  • Holland & Knight LLP
  • -
  • USA
  • -
  • December 10 2010

Picture the following situation involving shareholders of a closely held corporation