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CAQ discusses lessons learned from “dry runs” on critical audit matters and related questions for audit committees
  • Cooley LLP
  • USA
  • December 12 2018

As you may recall, auditors of large accelerated filers will be required to report on CAMscritical audit mattersin their auditor’s reports for


As issues of corporate social responsibility continue to gain ground, will the issue of gun safety become more prominent this proxy season?
  • Cooley LLP
  • USA
  • December 11 2018

A lot has been written about institutional investors’ turn toward issues of corporate social responsibility. One CSR topic that has received a lot of


SEC accounting fellows address evaluation of internal control over financial reporting
  • Cooley LLP
  • USA
  • December 10 2018

A number of members of the SEC Accounting staff addressed the 2018 AICPA Conference on Current SEC and PCAOB Developments. Some of the remarks


Clayton reviews 2019 regulatory priorities and risks the SEC is monitoring
  • Cooley LLP
  • USA, United Kingdom, European Union
  • December 7 2018

In a speech given yesterday at Columbia University, SEC Chair Jay Clayton reviewed the SEC’s regulatory achievements over the past year


The impact of short-term pressures on long-term decision-making
  • Cooley LLP
  • USA
  • December 5 2018

In this article in the WSJ and this article in the New Yorker, the authors discuss the challenges companies encounter when they try to make long-term


Members of Chevedden group shift focus to environmental, social and political proposals
  • Cooley LLP
  • USA
  • December 3 2018

Companies that have long battled the prolific John Chevedden group on corporate governance shareholder proposals, as first noted on


No-action letters provide more insight into “ordinary business” exclusion under Rule 14a-8(i)(7)
  • Cooley LLP
  • USA
  • November 28 2018

On the heels of the release of SLB 14J, Corp Fin has posted a couple of new no-action letters that shed some more light on the “ordinary business”


ISS posts 2019 policy updates
  • Cooley LLP
  • USA
  • November 20 2018

Yesterday, ISS announced updates to its policies for next year. Like Glass Lewis a month ago, ISS is alsoshall we say “unfriendly” to boards of


What happened at the SEC’s proxy process roundtable?
  • Cooley LLP
  • USA
  • November 19 2018

At last week’s proxy process roundtable, three panels, each moderated by SEC staff, addressed three topics


Corp Fin Chief Accountant echoes theme of need for Brexit, LIBOR and cybersecurity disclosure
  • Cooley LLP
  • USA, United Kingdom, European Union
  • November 14 2018

Officials at the SEC all seem to be singing the same tune these days, emphasizing the need to AMP up company disclosures regarding Brexit, the LIBOR