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The Silicon Valley Initiative - unicorns in SEC’s line of sight: action items
  • DLA Piper LLP
  • USA
  • May 26 2016

SEC Chair Mary Jo White and a delegation of officials from the SEC traveled to Silicon Valley early this spring to deliver a shot across the bow to


Applying the New SEC Staff Guidance on NonGAAP Measures to Your Next Earnings Announcement
  • Wilmer Cutler Pickering Hale and Dorr LLP
  • USA
  • May 25 2016

On May 17, 2016, the SEC's Division of Corporation Finance escalated the SEC's efforts to curb perceived misuse of non-GAAP financial measures with


SEC Releases Additional Guidance Relating to the Use of Non-GAAP Financial Measures
  • Fenwick & West LLP
  • USA
  • May 24 2016

On May 17, the SEC's Division of Corporation Finance published additional Compliance and Disclosure Interpretations (CDIs) relating to the use of


House Passes the Fostering Innovation Act
  • Morrison & Foerster LLP
  • USA
  • May 24 2016

On May 23, 2016, the House passed H.R. 4139, the Fostering Innovation Act, by voice vote. The bill had passed the House Financial Services Committee


What is the RAISE Act and How Useful will it be to Sellers of Private Company Shares?
  • Morrison & Foerster LLP
  • USA
  • May 24 2016

With the enactment of the Jumpstart Our Business Startups (JOBS) Act of 2012, private companies have the ability to defer an IPO and SEC reporting


SEC Staff Updates Guidance on Use of Non-GAAP Financial Measures
  • Shearman & Sterling LLP
  • USA
  • May 23 2016

On Tuesday May 17, 2016, the staff of the SEC’s Division of Corporation Finance issued new C&DIs relating to Regulation G (which governs use of


What US PE VC funds, fund managers, & fund investors need to know about the UK’s “People with Significant Control Register”
  • Cooley LLP
  • United Kingdom, USA
  • May 23 2016

US-domiciled PE VC funds often invest in European companies. Most fund managers know that, if they're subject to the AIFMD, they might have to tell


SEC Division of Corporation Finance Issues 12 New and Revised C&DIs Regarding Non-GAAP Measures
  • Katten Muchin Rosenman LLP
  • USA
  • May 20 2016

As noted in the May 13 edition of Corporate and Financial Weekly Digest, SEC Chair Mary Joe White, Deputy Chief Accountant Wesley R. Bricker and


PCAOB Re-Proposes Auditor Reporting Standard to Enhance Auditor Reports
  • Katten Muchin Rosenman LLP
  • USA
  • May 20 2016

On May 11, the Public Company Accounting Oversight Board (PCAOB) re-proposed its standard for information that auditors are required to provide in


Changes for Non-GAAP Measures in Earnings Releases
  • Sullivan & Worcester LLP
  • USA
  • May 20 2016

The SEC staff has released updated Compliance Disclosure and Interpretations regarding Regulation Gnon-GAAP financial measures. Non-GAAP measures