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What happened with financial restatements in 2021?

USA - May 25 2022 Audit Analytics has just posted its 2021 annual review of financial restatements, which this year covered a 21-year period. The review showed a 289%…

California to appeal decision striking down board gender diversity statute

USA - May 23 2022 The California Secretary of State has announced that she has directed counsel to file an appeal of the May 13 verdict of the Los Angeles Superior…

Corp Fin feels the pinch—will the new budget alleviate the problem?

USA - May 19 2022 In testimony this week before the Subcommittee on Financial Services and General Government of the House Appropriations Committee, SEC Chair Gary…

Is some investor support for climate-related shareholder proposals declining?

USA - May 18 2022 In this paper, BlackRock Investment Stewardship provides a preview of its perspective on climate-related shareholder proposals up for votes during…

California court determines board gender diversity statute violates California Constitution

USA - May 17 2022 You might remember that the first legal challenge to SB 826, California’s board gender diversity statute, CREST v. Alex Padilla, was a complaint…

What does it mean to impede a whistleblower’s ability to communicate with the SEC?

USA - May 16 2022 Most likely, what comes to mind when you think about companies’ impeding the ability of a whistleblower to communicate with the SEC are allegations…

SEC staff takes issue with widely used pharma non-GAAP financial measure

USA - May 12 2022 Pharmas, biotechs and others may want to take notice—if they haven’t already—of a series of SEC comment letters to global biopharmaceutical company…

SEC extends comment period for climate disclosure proposal

USA - May 10 2022 Yesterday, the SEC announced that it had extended or reopened the public comment period on three proposals, including the proposed rulemaking to…

SEC’s Small Business Capital Formation Advisory Committee discusses climate disclosure and SPAC proposals

USA - May 9 2022 On Friday, the SEC’s Small Business Capital Formation Advisory Committee held a virtual meeting to discuss two of the SEC’s recent rulemaking…

Corp Fin posts sample comments related to Ukraine disclosure

Russia, Ukraine, USA - May 5 2022 Corp Fin has posted a sample comment letter to companies about potential disclosure obligations arising out of the Russian invasion of Ukraine, the…