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SEC Issues MD&A Guidance

USA - February 4 2020 On January 30, 2020, the US Securities and Exchange Commission (SEC) provided guidance (MD&A Guidance) regarding the disclosure of key performance...

Michael L. Hermsen, Robert F. Gray, Jr., Laura D. Richman, David A. Schuette.

FINRA Examination Priorities

USA - February 3 2020 FINRA’s 2020 Risk Monitoring and Examination Priorities Letter identifies a number of areas of focus for the examination program in the coming year...

Disclosure Effectiveness Initiative; Environmental and Climate-Related Disclosures

USA - February 3 2020 In remarks last week, Securities and Exchange Commission Chair Clayton discussed the SEC’s proposed amendments to streamline and modernize the...

Omitting Discussion of Third Year in MD&A Sections

USA - January 30 2020 As discussed in earlier blog posts, as a result of various FAST Act mandated changes to Regulation S-K, which were adopted by the Securities and...

SEC Proposes Amendments to MD&A

USA - January 30 2020 The Securities and Exchange Commission today voted to propose amendments to the Regulation S-K requirements for Management’s Discussion and Analysis...