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SEC updates MD&A and other financial disclosure requirements

USA - January 18 2021 On November 19 the SEC issued significant amendments to the disclosure requirements governing Management’s Discussion and Analysis of Financial...

Abigail Smith, Alan L. Dye.

SEC updates MD&A and other financial disclosure requirements

USA - December 18 2020 SEC Update December 18, 2020 This is a commercial communication from Hogan Lovells. See note below. SEC updates MD&A and other financial disclosure...

Abigail Smith, Alan L. Dye.

SEC updates auditor independence rule

USA - December 2 2020 The SEC recently updated its auditor independence rule in light of current market conditions and industry practice. The amendments, which were adopted...

Suzanne Filippi, Alan L. Dye, Kevin K. Greenslade.

SEC adopts rule amendments to allow use of electronic signatures and electronic storage of signature pages

USA - November 24 2020 On November 17 the SEC adopted rules that permit the use of electronic signatures for most SEC filings and the electronic storage of executed...

David Crandall, J. Nicholas Hoover, Alan L. Dye.

SEC tightens procedural requirements and resubmission thresholds for shareholder proposals

USA - November 18 2020 The SEC recently adopted amendments to Rule 14a-8 under the Securities Exchange Act of 1934 to tighten the requirements that govern the initial...

Tiffany Posil, Alan L. Dye.