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Scaled Disclosure Accommodation Extended to Broader Range of Smaller Reporting Companies; Minor Changes to Cover Pages to SEC Periodic Reports and Registration Statements

USA - August 27 2018 The SEC approved amendments to the definition of "smaller reporting company" (an "SRC") increasing the public float threshold (the cap on portion of…

Kaitlyn E. Pettet.

SEC Adopts Amendments to Simplify and Update Disclosure Requirements

USA - August 20 2018 On August 17, 2018, the SEC adopted amendments to eliminate or modify certain disclosure requirements that have become redundant, overlapping…

SEC Proposes Regulation S-K Disclosure Changes

USA - November 21 2017 The SEC issued a proposing release on October 11, 2017 to amend a wide variety of disclosure rules, primarily under Regulation S-K, in an effort to…

LaDawn Naegle, Laura W. Venn.

Enhanced Audit Reports: New PCAOB Rule Requires Disclosure of “Critical Audit Matters”

USA - November 21 2017 On October 23, 2017, the SEC approved a new PCAOB auditing standard (AS 3101) and related amendments that will require significant new disclosures of…

Cortney L. Patterson.

Staff Issues New Guidance on Excluding Shareholder Proposals

USA - November 21 2017 On November 1, 2017, the staff of the Division of Corporation Finance issued a new staff legal bulletin (SLB 14I), providing guidance on the…

LaDawn Naegle, Tyler Mark.