January 15, 2021
Last week, the U.S. Securities and Exchange Commission (SEC) proposed amendments to Rule 144 to revise the holding period by limiting tacking for certain market-adjustable securities and to Form 144 filings.
January 14, 2021
In honor of Martin Luther King, Jr. holiday, the SEC is closed Monday January 18, 2021. No filings can be received. Filings submitted after 5:30 pm ET, Friday, January 15, 2021 will receive a filing date of Tuesday, ...
January 12, 2021
Public companies will be required to disclose climate risks and greenhouse gas emissions under President-elect Biden’s administration. The Securities and Exchange Commission (SEC) will institute rulemaking and guidance ...
January 06, 2021
You have undoubtedly read about the continuing popularity of special purpose acquisition companies (SPACs). According to SPACInsider, year-to-date there have been 242 SPAC IPOs, with an average IPO size of $334.9 ...
January 04, 2021
The quality of XBRL tagging in financial disclosures is no longer just an SEC compliance issue. It is an integral part of a company’s ability to tell its financial story, attract investment, raise capital, protect its ...
December 29, 2020
In observance of New Year's Day, the SEC is closed Friday, January 1, 2021. No filings can be received. Filings submitted after 5:30 pm ET, Thursday, December 31, 2020 will receive a filing date of Monday, January 4, ...
December 28, 2020
COVID-19 is a game changer. Companies have been operating for most of this year in the public-health emergency caused by the coronavirus pandemic, so audits for fiscal years ending in 2020 will challenge outside ...
December 23, 2020
In observance of the Christmas Holiday, the SEC is closed Thursday December 24, 2020 and Friday, December 25, 2020. No filings can be received. Filings submitted after 5:30 pm ET, Wednesday, December 23, 2020 will ...
December 22, 2020
Nearly 20 years after the passage of the Sarbanes-Oxley Act, SOX compliance continues to put onerous demands on many public companies. Amid the impacts of the COVID-19 pandemic on companies and their employees, manual ...
December 17, 2020
Nasdaq is encouraging an increase in boardroom diversity for the more than 3,000 companies listed on its United States stock exchange through new proposed rules on board diversity filed with the Securities and Exchange ...
December 15, 2020
ISS and Glass Lewis Open Peer Group Submission Windows Soon On November 12, 2020, Institutional Shareholder Services (ISS) published its Proxy Voting Guidelines Updates for 2021, which are effective for meetings on or ...
December 11, 2020
On November 19, 2020, the Securities and Exchange Commission (SEC) adopted amendments to certain financial disclosure requirements of Regulation S-K, including those applicable to the Management’s Discussion and ...
December 03, 2020
As companies look to plan their FY 2020 annual report and prepare for the 2021 AGM season, we have reflected on our experience in 2020. We summarise below key learnings and what we think will undoubtedly be on the ...
December 01, 2020
When the SEC first adopted Notice and Access (“N&A”), the goal was to give issuers an option that could significantly cut down on printing and postage costs — and reduce waste — while making the proxy voting process ...
November 24, 2020
As we have previously discussed, on August 26, the Securities and Exchange Commission (SEC) voted to adopt amendments to modernize the description of business (Item 101), legal proceedings (Item 103), and risk factor ...
November 23, 2020
In observance of Thanksgiving Day, the SEC is closed Thursday, November 26, 2020. No filings can be received. Files submitted after 5:30 pm ET, Wednesday, November 25, 2020 will receive a filing date of Friday, ...
November 13, 2020
According to Protiviti, in 2019, 90% of companies in the S&P 500 issued separate sustainability reports—not part of SEC filings—and, as of February 2020, over 1,000 companies with an aggregate market cap of $12 trillion ...
November 10, 2020
Here’s an experience we’ve all had (many, many times): You Google something one time — and for weeks, you’re getting targeted ads and related content on every site and every social media platform you visit. This “Big ...
November 10, 2020
In observance of Veterans Day, the SEC is closed Wednesday, November 11, 2020. No filings can be received. Files submitted after 5:30 pm ET, Tuesday, November 10, 2020 will receive a filing date of Thursday, November ...
November 02, 2020
Environmental, social, and governance (“ESG”) investing has captured the attention (and dollars) of more institutional investors each year and continues to grow exponentially. However, how can an ESG investor be sure ...
