SEC Issues Pay Ratio Disclosure Guidance for 2018 Proxy Statements

Companies seeking guidance on complying with the pay ratio rule in their 2018 proxy statements now have it in “boatloads.”

Read More

Looking Back at the 2017 Proxy Season

Two recent reports on the 2017 proxy season highlight the rising tide of successful shareholder resolutions seeking more disclosure on climate change preparedness, among other issues.

Read More

SEC Addresses Implementation of New Accounting Standards as Effective Dates Near

In a September 21 speech, SEC Deputy Chief Accountant Sagar Teotia shared several observations regarding implementation of the new GAAP standards in the areas of revenue recognition, leases and credit losses.

Read More

Top Exchanges Battle for SPACs

On September 14, venture capital firms Social Capital and Hedosophia made headlines by raising $600 million in an initial public offering of Social Capital Hedosophia Holdings Corp., a special purpose acquisition company, or SPAC, reports Bloomberg.

Read More

Compliance Professionals Beware: Recent SEC Case Highlights Risk of Personal Liability

The SEC recently fined an outsourced chief compliance officer $30,000 and suspended him from holding any position in the securities industry for one year after he allegedly submitted inaccurate information in a filing for two affiliated investment advisory companies.

Read More

New Pay Equity Disclosure Rule Stayed by Office of Management and Budget

Large employers will not have to report employee pay by gender and race in their EEO-1 forms after all, thanks to a recent deregulatory stay initiated by the Office of Management and Budget (OMB) and the Equal Employment Opportunity Commission (EEOC).

Read More

The Ticker shares recent developments in SEC compliance, capital markets, corporate governance, executive compensation and other matters important to public companies and their officers and directors.  It is published by Fredrikson & Byron’s Public Companies Group.