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Results: 1-10 of 71

ISS releases 2012 proxy voting policies
  • Holland & Knight LLP
  • USA
  • November 21 2011

On November 17, 2011, ISS published the 2012 updates to its proxy voting guidelines


SEC staff issued interpretations on change of accountants
  • Holland & Knight LLP
  • USA
  • January 24 2011

On January 14, 2011, the Division of Corporation Finance issued new CDIs regarding change of accountants


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


SEC issues interpretive guidance on liquidity and capital resources disclosures and proposes rules addressing short-term borrowings disclosure
  • Holland & Knight LLP
  • USA
  • January 7 2011

On September 17, 2010, the SEC issued interpretive guidance on liquidity and capital resources disclosures and proposed rules regarding short-term borrowing disclosures in Management's Discussion and Analysis (the "MD&A"


PCAOB issues staff practice alert on contingencies arising from loan activities
  • Holland & Knight LLP
  • USA
  • January 24 2011

On December 20, 2010, the PCAOB issued Staff Audit Practice Alert No. 7, Auditor Considerations of Litigation and Other Contingencies Arising From Mortgage and Other Loan Activities, to advise auditors that the potential risks and costs associated with mortgage and foreclosure-related activities or exposures could have implications for audits of financial statements or of internal control over financial reporting


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 rule change on broker nonvotes and executive pay
  • Holland & Knight LLP
  • USA
  • October 11 2010

On September 24, 2010, the SEC approved a NASDAQ rule change on an accelerated basis that amends its proxy voting rule


NYSE Commission on Corporate Governance issues final report
  • Holland & Knight LLP
  • USA
  • October 11 2010

On September 23, 2010, the NYSE Commission on Corporate Governance issued its final report that identifies 10 core governance principles, and considered these principles in the context of the three corporate governance actors: boards, management and shareholders


SEC grants order staying effectiveness of proxy access rules
  • Holland & Knight LLP
  • USA
  • October 11 2010

On October 4, 2010, the SEC granted a stay of its proxy access rules pending resolution of the Business Roundtable and Chamber of Commerce petition for review of such rules with the DC Circuit Court of Appeals


Court of Chancery affirms validity of bylaw accelerating timing of annual meeting
  • Holland & Knight LLP
  • USA
  • October 25 2010

In a case of first impression, the Delaware Court of Chancery considered the validity of a shareholder proposed bylaw amendment that would cause the company's annual meetings to be held in January of each year as opposed to August when the meetings have historically been held