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SEC Proposes New SPAC Rules

USA - April 1 2022 The SEC has proposed significant new rules (available here) that, if adopted, could have a profound impact on SPACs. Fundamentally, the proposed…

Ross A. Fieldston, Philip A. Heimowitz, David S. Huntington, Brian M. Janson, Gregory F. Laufer, Frances F. Mi, Raphael M. Russo, Tracey A. Zaccone

Acting SEC Chief Accountant Issues Statement Regarding Assessing Materiality of Financial Statement Errors

USA - March 29 2022 The SEC’s acting Chief Accountant has issued a statement on “Assessing Materiality: Focusing on the Reasonable Investor When Evaluating Errors”…

David S. Huntington, Brian M. Janson, John C. Kennedy, Raphael M. Russo, Tracey A. Zaccone

SEC Proposes New Climate Disclosure Requirements

USA - March 22 2022 The SEC has proposed significant new disclosure requirements (available here) to enhance and standardize disclosures regarding climate-related risks…

Larcy Cooper, David Curran, Andrew J. Foley, David S. Huntington, Brian M. Janson, John C. Kennedy, David K. Lakhdhir, Frances F. Mi, Raphael M. Russo, Tracey A. Zaccone

SEC Proposes New Cybersecurity Disclosure Requirements

USA - March 14 2022 The SEC has proposed new disclosure requirements (available here) to enhance and standardize public company disclosures regarding cybersecurity risk…

Jonathan Ashtor, H. Christopher Boehning, Steven C. Herzog, David S. Huntington, Brian M. Janson, John C. Kennedy, Jeannie S. Rhee, Raphael M. Russo, Tracey A. Zaccone

SEC Proposes Shortening Securities Settlement Cycle to T+1

USA - February 16 2022 The SEC has proposed new rules that would shorten the securities settlement cycle to T+1 (available here). In order to facilitate this, the SEC has…

David S. Huntington, Brian M. Janson, John C. Kennedy, Raphael M. Russo, Tracey A. Zaccone