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Results:1-10 of 858

U.S. Securities and Exchange Commission Issues Two New Frequently Asked Questions About “Inadvertent Custody”
  • Sidley Austin LLP
  • USA
  • June 28 2018

On June 5, 2018, the Securities and Exchange Commission (SEC) staff updated its “Staff Responses to Questions about the Custody Rule” (FAQs) by


Other Legislative Proposals Affecting Capital Formation
  • Mayer Brown
  • USA
  • June 18 2018

There are a number of legislative proposals making their way through the House, including: H.R. 5054, the Small Company Disclosure Simplification Act


Reading the Tea Leaves: The Commission’s Reg Flex Agenda
  • Mayer Brown
  • USA
  • May 17 2018

The recently updated Securities and Exchange Commission agenda (see here and here) provides some insight on what to expect in upcoming months. The


Banking Regulators' Examination Authority Does Not Override Attorney-Client Privilege
  • Wilmer Cutler Pickering Hale and Dorr LLP
  • USA
  • May 16 2018

The attorney-client privilege (the "Privilege") is deeply enshrined in the common law. In protecting the confidentiality of communications between


Omnibus Budget Bill Eases BDC Leverage, Filing, Reporting and Communication Rules
  • Shearman & Sterling LLP
  • USA
  • May 7 2018

Business development companies (BDCs) won greater flexibility to leverage their loans to small and midsize businesses when President Trump signed the


Retail Client Confusion Regarding Broker-Dealers and Investment Advisers: Call Me by Your Name
  • Morrison & Foerster LLP
  • USA
  • May 3 2018

In a speech on May 2, 2018 regarding the SEC’s recent proposed broker-dealer standard of conduct, Jay Clayton, Chair of the Securities and Exchange


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”)