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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


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 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


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


First two 2012 proxy access proposals filed
  • Holland & Knight LLP
  • USA
  • November 21 2011

A shareholder activist has filed the first two proxy access proposals to be made public in the 2012 proxy voting season


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"


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


SEC issues concept release on the U.S. proxy system
  • Holland & Knight LLP
  • USA
  • July 26 2010

On July 14, 2010, the SEC issued a concept release on the U.S. proxy system which solicits comments on whether any deficiencies in the proxy system warrant rulemaking in the future


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