Refine your search
1,904 results found
Lexology PRO | United Kingdom | 8 Mar 2023
Hit-and-miss cooperation sees PwC fined £5.5 million for Babcock audit failures
The UK’s accounting regulator has criticised Big Four consultancy PwC for failing to provide “timely and accurate” responses during an investigation into the firm’s audits of defence company Babcock.
Nelson Mullins Riley & Scarborough LLP | USA | 10 Jun 2022
SEC Mandates Electronic Filing of More Forms - Including “Glossy” Annual Reports
The SEC announced on June 3, 2022 the adoption of amendments to: Require electronic submission of certain forms that have previously been permitted to…
Akin Gump Strauss Hauer & Feld LLP | USA | 28 Mar 2022
Sea change: SEC makes waves with new proposed climate disclosure rules
The Securities and Exchange Commission recently proposed amendments to require public companies to provide certain climate-related information in their registration statements and annual reports. The amendments are intended to enhance and standardise certain climate-related disclosures in order to address investor demands for more consistent and comparable information about climate-related......
Shearman & Sterling LLP | USA | 15 Mar 2022
Annual report time: developments applicable to certain categories of issuers, trends in SEC comment letters and other updates
It is now time for foreign private issuers (FPIs) to prepare their annual reports on Form 20-F. For companies with a calendar year-end, the Form 20-F must soon be filed with the US Securities and Exchange Commission (SEC). This article is part of a series that provide an overview of recent developments, trends and topics that are relevant to FPIs preparing their 2021 Form 20-F and focuses on......
Shearman & Sterling LLP | USA | 8 Mar 2022
Annual report time: disclosure focus areas
It is now time for foreign private issuers (FPIs) to prepare their annual reports on Form 20-F. For companies with a calendar year-end, the Form 20-F must soon be filed with the US Securities and Exchange Commission (SEC). This article is part of a series that provides an overview of recent developments, trends and topics that are relevant to FPIs preparing their 2021 Form 20-F and focuses......
Shearman & Sterling LLP | USA | 1 Mar 2022
Annual report time: approaching 2021 Form 20-F and SEC updates
It is now time for foreign private issuers (FPIs) to prepare their annual reports on Form 20-F. For companies with a calendar year-end, the Form 20-F must soon be filed with the US Securities and Exchange Commission (SEC). This article is part of a series of articles that provide an overview of recent developments, trends and topics that are relevant to FPIs preparing their 2021 Form 20-F and......
Lexology PRO | Barbados, Bermuda, Cayman Islands, etc. | 15 Sep 2021
How to comply with EU economic substance requirements
Alecia Graham, group manager of risk and compliance at PROVEN Management, highlights the implications of the EU economic substance requirements for international business companies with operations in tax havens, including Jamaica, the Cayman Islands, Barbados and Bermuda.PROVEN Management manages PROVEN Investments, a private equity firm based in Jamaica. Interview conducted by Samantha......
Lexology PRO | Australia, Canada, European Union, etc. | 9 Sep 2021
How to assess materiality for ESG disclosures
Top tips for companies on defining what to disclose to investors, amid expanding concepts of materiality and accountability.
White & Case | USA | 16 Aug 2021
CFIUS Annual Report and Statistics for 2020 Show Encouraging Trends
The Committee on Foreign Investment in the United States (CFIUS) has released its Annual Report for 2020 (Annual Report) as well as certain case…
Dechert LLP | USA | 10 Aug 2021
CFIUS Releases 2020 Annual Report to Congress
On July 26, 2021, the U.S. Treasury Department, as chair of the Committee on Foreign Investment in the United States ("CFIUS" or the "Committee")…
