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The SEC Adopts Amendments to the Shareholder Proposal Rule

USA - October 9 2020 On September 23, 2020, the Securities and Exchange Commission (SEC) adopted amendments to Exchange Act Rule 14a-8, also known as the “shareholder...

Giovanna Soto, David A. Stockton.

SEC Amends Disclosures of Human Capital Resources Under Regulation S-K

USA - September 9 2020 On August 26, 2020, the Securities and Exchange Commission (SEC) announced the adoption of several amendments to take effect 30 days after publication...

Victoria C. Liu, David A. Stockton.

February 3, 2020 The SEC Proposes to Simplify Certain Financial Disclosures and Issues Guidance on Performance Metrics in the MD&A

USA - February 3 2020 On January 30, 2020, the Securities and Exchange Commission (SEC) proposed amendments to Regulation S-K that would eliminate Item 301 (Selected...

Victoria C. Liu.

January 15, 2020 SEC Leadership Statement on Audit Committee Responsibilities

USA - January 15 2020 Just before the new year, top leadership of the Securities and Exchange Commission (SEC) provided guidance to public company audit committees as to...

David A. Stockton.

The Complexities of Sharing Smaller Reporting Company and Accelerated Filer Status

USA - November 11 2019 Last year the Securities and Exchange Commission (SEC) adopted amendments to the definition of "smaller reporting company" (also referred to as an...