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In Enforcement Action, SEC Underscores Heightened Scrutiny of KPIs in MD&A Reporting

USA - March 4 2020 In February, the Securities and Exchange Commission (SEC) announced a settlement with Diageo plc, a London-based producer of liquor, wine and beer…

Mary P. Hansen

SEC Gives Management’s Discussion and Analysis (MD&A) a Makeover

USA - February 14 2020 With the aim of eliminating certain duplicative disclosures, and modernizing and enhancing Management’s Discussion and Analysis (MD&A) disclosures…

Caroline E. Henry, Marc A. Leaf

Making a List and Checking it Twice: Preparing for the Most Wonderful Time of the Year - Annual Report and Proxy Season

USA - December 18 2019 With proxy and reporting season preparations in full swing, demands on time are high and resources might be limited, so we focus our reminders on new…

Natalie J. (Farmer) Kraft, Adam Weinstock

A Director’s Mission: Understanding, Monitoring and Accurately Reporting Mission Critical Operations

USA - October 15 2019 On October 1, 2019, the Court of Chancery rendered an opinion in In re Clovis Oncology, Inc. Derivative Litigation,1 denying a motion to dismiss a…

Todd C. Schiltz, Carrie E. DeLange

Smaller Reporting Companies and Larger Incentives: SEC Amends Definition of Smaller Reporting Company

USA - August 15 2018 The costs of compliance may soon be reduced for several hundred reporting companies. On June 28, 2018, the Securities and Exchange Commission (SEC)…

Bonnie Barsamian, JR Lanis, Marc A. Leaf, F. Douglas Raymond, Kimberly K. Rubel