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Results: 1-10 of 72

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


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


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


SEC Division of Corporation Finance issues new CDIs on say on pay and golden parachute compensation
  • Holland & Knight LLP
  • USA
  • February 28 2011

On February 11, 2011, the SEC's Division of Corporation Finance issued new Compliance and Disclosure Interpretations (CDIs) with respect to shareholder approval of executive compensation and to golden parachute compensation


SEC adopts changes to director election process for public companies
  • Holland & Knight LLP
  • USA
  • September 2 2010

On August 25, 2010, the Securities and Exchange Commission adopted new rules that require all U.S. public companies (and certain non-U.S. companies that comply with the U.S. proxy rules) to include in their proxy materials shareholder director nominees and shareholder proposals that seek to regulate the nomination and election of directors


SEC approves final rules for pay ratio disclosure
  • Holland & Knight LLP
  • USA
  • August 26 2015

SEC Commissioners voted to approve the final "pay ratio" disclosure rules intended to help shareholders evaluate executive compensation practices


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


SEC proposes listing standards for compensation committees
  • Holland & Knight LLP
  • USA
  • April 11 2011

On March 30, 2011, the SEC proposed rules to implement Section 952 of the Dodd-Frank Wall Street Reform and Consumer Protection Act ("Dodd-Frank"


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