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Results: 1-10 of 72

House Financial Services Subcommittee passes five bills to ease the regulatory burden on small businesses
  • Holland & Knight LLP
  • USA
  • November 7 2011

On October 5, 2011, the House Financial Services Capital Markets and Government Sponsored Enterprises Subcommittee passed five bills to ease the regulatory burden on small businesses and emerging growth companies


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


ISS issues 2011 policy updates
  • Holland & Knight LLP
  • USA
  • December 6 2010

As discussed in the November 8, 2010 issue of the Securities & Financial News to Note Bulletin, Institutional Shareholder Services, Inc. (ISS) previously announced the opening of its annual comment period for its 2011 proxy voting policies


SEC Commissioner Aguilar gives speech on board diversity
  • Holland & Knight LLP
  • 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


ISS issues two sets of FAQS: 102 FAQS on compensation policies and 77 FAQS on non-compensation-related questions
  • Holland & Knight LLP
  • USA
  • January 9 2013

On December 20, 2012, ISS released two lengthy sets of FAQs on 2013 compensation and non-compensation related policies. The following are issues addressed


Delaware court refuses to enjoin merger despite lack of typical fiduciary safeguards due to board's expertise in corporation's business
  • Holland & Knight LLP
  • USA
  • November 7 2011

Under Delaware law, a board of directors entering into a change of control transaction involving the sale of a company must secure the best value reasonably attainable for the company's stockholders


ISS publishes draft proxy voting guidelines
  • Holland & Knight LLP
  • USA
  • November 7 2011

On October 18, 2011, Institutional Shareholder Services, Inc. (ISS) published for comment its proposed 2012 updates to its proxy voting guidelines


House passes financial reform legislation
  • Holland & Knight LLP
  • USA
  • July 12 2010

On June 30, 2010, the House of Representatives approved the "Dodd-Frank Wall Street Reform and Consumer Protection Act" (the "Dodd-Frank Act"


Supreme Court rejects attempt to dismantle PCAOB
  • Holland & Knight LLP
  • USA
  • July 12 2010

In a 5-4 decision, the U.S. Supreme Court rejected an attempt to declare unconstitutional the Public Company Accounting Oversight Board a private, nonprofit organization created in the wake of Enron and WorldCom accounting scandals


PCAOB issues FAQs on audit firm annual reports and makes the reports publicly available
  • Holland & Knight LLP
  • USA
  • July 12 2010

On June 18, 2010, the PCAOB issued Staff Questions and Answers regarding the requirements to file with the PCAOB Annual Reports on Form 2