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New SEC Guidance on Non-GAAP Financial Measures in Business Combination Communications - Part 2
  • Mayer Brown
  • USA
  • April 5 2018

On April 4, 2018, the staff of the Division of Corporation Finance (Staff) of the US Securities and Exchange Commission (SEC) updated its compliance


PCAOB Rules to Require Reporting of Critical Audit Matters and Enhanced Details in Public Company Audit Reports
  • Cadwalader Wickersham & Taft LLP
  • USA
  • November 3 2017

Auditors of public companies will be required to move beyond a simple “pass or fail” opinion and include significant new information in audit reports


Sec Approves New Audit Reporting Standard Requiring Auditors to Disclose More Detailed Information Learned During the Audit
  • Sheppard Mullin Richter & Hampton LLP
  • USA
  • November 2 2017

On October 23, 2017, the Securities and Exchange Commission approved the Public Company Accounting Oversight Board’s (“PCAOB”) proposal to adopt a new


Financial Services Update, Vol. 12, No. 41
  • Winston & Strawn LLP
  • USA
  • October 30 2017

Last week, the Securities and Exchange Commission (“SEC”) approved a proposal submitted by the Public Company Accounting Oversight Board (“PCAOB”


SEC Approves New PCAOB Standard on Enhanced Audit Reports
  • Morgan Lewis
  • USA
  • October 26 2017

The Securities and Exchange Commission (SEC) approved a new Public Company Accounting Oversight Board (PCAOB) auditing standard on October 23 that


New SEC Guidance With Respect to Non-GAAP Financial Measures in Business Combination Transactions
  • Kramer Levin Naftalis & Frankel LLP
  • USA
  • October 18 2017

On Oct. 17, 2017, the Division of Corporation Finance of the Securities and Exchange Commission (SEC ) released updated Compliance and Disclosure


SEC Continues Aggressive Oversight of Separation and Confidentiality Agreements
  • Epstein Becker Green
  • USA
  • March 30 2017

Last August, we reported on two significant cease-and-desist orders issued by the SEC that, for the first time, found certain language in the


FINRA Requests Comment on Proposed Amendments to Rules Governing Communications with the Public
  • K&L Gates
  • USA
  • March 9 2017

On February 10, 2017, the Financial Industry Regulatory Authority, Inc. (“FINRA”) requested comments on proposed amendments to Rule 2210


SEC Whistleblower Program May Be Facing Congressional Cutback
  • Foley & Lardner LLP
  • USA, Ireland
  • February 24 2017

According to a memo circulating amongst Republican-party leaders as of February 13th, Republicans in the House of Representatives are planning to


SEC Whistleblower Protection: Recent Cautionary Tales and New Best Practices
  • Katten Muchin Rosenman LLP
  • USA
  • February 23 2017

Although 2017 has barely begun, the Securities and Exchange Commission (SEC) has continued to aggressively pursue enforcement actions against