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Results: 1-10 of 52

Public Company Accounting Oversight Board issues concept release regarding audited financial statements

  • Holland & Knight LLP
  • -
  • USA
  • -
  • July 11 2011

On June 21, 2011, the Public Company Accounting Oversight Board (PCAOB) issued a concept release relating to possible revisions to the PCAOB’s standards relating to reports on audited financial statements

CalSTRS and CalPERS adopt policies on corporate political contributions disclosure

  • Holland & Knight LLP
  • -
  • USA
  • -
  • February 7 2012

CalSTRS announced they had formally adopted a policy calling for portfolio companies to annually report their expenditures on political contributions and make that information "readily accessible to shareholders."

SEC provides guidance on road show internet broadcasts by companies that are not registered broker-dealers

  • Holland & Knight LLP
  • -
  • USA
  • -
  • June 6 2011

On May 6, 2011, the staff of the Division of Trading and Markets of the SEC issued a no-action letter stating that it would not recommend enforcement action to the SEC against Roadshow Broadcast, LLC, or its officers, directors and employees under Section 15(a) of the Exchange Act if Roadshow Broadcast, for a flat service fee, transmits over the Internet, without registering as a broker or dealer, road shows that relate to public offerings of securities

Division of Corporation Finance updates Financial Reporting Manual

  • Holland & Knight LLP
  • -
  • USA
  • -
  • July 11 2011

On July 1, 2011, the Division of Corporation Finance updated the Division of Corporation Finance Financial Reporting Manual

SEC approves final rules regarding extension of investment adviser registration deadline

  • Holland & Knight LLP
  • -
  • USA
  • -
  • July 11 2011

On June 22, 2011, making formal what had been widely expected, the SEC extended to March 30, 2012, the deadline for previously exempt investment advisers, now required under the Dodd-Frank Act to register with the SEC

SEC releases observations from review of interactive data financial statements

  • Holland & Knight LLP
  • -
  • USA
  • -
  • July 11 2011

On June 15, 2011 the SEC published observations from its review on filings submitted during the first two months of 2011

Consider drafting employment agreements with claw back policies in mind

  • Holland & Knight LLP
  • -
  • USA
  • -
  • July 11 2011

Section 954 of the Dodd-Frank Act directs the SEC to require national securities exchanges to adopt listing standards so that listed, publicly held corporations must develop and implement policies to “claw back” executive compensation in the event of a financial restatement

IRS proposes new rules under Code Section 162(m)

  • Holland & Knight LLP
  • -
  • USA
  • -
  • July 11 2011

On June 24, 2011, the IRS proposed new rules relating to the ability of a publicly held corporation to deduct executive compensation in excess of $1 million under Internal Revenue Code Section 162(m

SEC proposes rules disqualifying felons and other "bad actors" from Rule 506 offerings

  • Holland & Knight LLP
  • -
  • USA
  • -
  • June 6 2011

On May 25, 2011, to implement the requirements of Section 926 of the Dodd-Frank Act, the SEC issued proposed amendments to Rules 501 and 506 and Form D that disqualify securities offerings involving certain felons and other bad actors from reliance on the safe harbor from registration under Section 4(2) of the Securities Act

SEC to raise dollar thresholds for charging performance fees by investment advisers

  • Holland & Knight LLP
  • -
  • USA
  • -
  • June 6 2011

The SEC has proposed rules and issued a notice that it intends to raise the qualification requirements of persons who can pay performance based compensation to registered investment advisers