October 2010

Enforcement  

  • §922: Report to Congress on Whistleblower Program  
  • §924: Establish Whistleblower Office  

Corporate Governance & Disclosure  

  • §951: Propose rules regarding shareholder votes on “say-on-pay,” “say-when-on-pay” and “golden parachute say-on-pay”  
  • §951: Propose rules regarding disclosure by institutional investment managers of votes on executive compensation  

Auditing  

  • §989G: Request for public comment related to study regarding reducing the costs to smaller issuers (with market capitalization between $75 and $250 million) for complying with §404(b) of the Sarbanes-Oxley Act of 2002, while maintaining investor protections for such companies  

November-December 2010  

Enforcement  

  • §922: Propose rules to implement a Whistleblower Incentives & Protection Program  
  • §924: Appoint head of new Whistleblower Office  

Corporate Governance & Disclosure  

  • §952: Propose exchange listing standards regarding compensation committee independence and factors affecting compensation adviser independence; propose disclosure rules regarding compensation consultant conflicts  

January-March 2011  

Enforcement  

  • §922: Adopt rules to implement a Whistleblower Incentives & Protection Program

Corporate Governance & Disclosure

  • §951: Adopt rules regarding shareholder votes on “say-on-pay,” “say-when-on-pay” and “golden parachute say-on-pay”  
  • §951: Adopt rules regarding disclosure by institutional investment managers of votes on executive compensation  

April-June 2011  

Corporate Governance & Disclosure  

  • §952: Adopt exchange listing standards regarding compensation committee independence and factors affecting compensation adviser independence; adopt disclosure rules regarding compensation consultant conflicts  
  • §§953 & 955: Propose rules regarding disclosure of executive pay-for-performance, CEO internal pay ratios, and hedging by employees and directors  
  • §954: Propose rules regarding clawback of executive compensation  
  • §957: Propose rules defining “other significant matters” for purposes of exchange standards regarding broker discretionary voting of uninstructed shares  

Auditing  

  • §989G: Report to Congress on study regarding reducing the costs to smaller issuers (with market capitalization between $75 and $ 250 million) for complying with §404(b) of the Sarbanes-Oxley Act of 2002, while maintaining investor protections for such companies