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SEC Enforcement Actions Target Companies for Hiding Upcoming Restatements When Seeking Additional Time to File Periodic Reports

The Ticker

May 5, 2021

On April 29, 2021, the SEC announced settled charges against eight companies for failing to disclose in Form 12b-25 filings that their request to file a delayed quarterly or annual report was caused by an anticipated restatement or correction of prior financial reporting.

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Notable Whistleblower Award, Departing Chief of SEC’s Whistleblower Office Reflects on Program

The Ticker

May 5, 2021

On April 15, 2021, the SEC announced an award of over $50 million to joint whistleblowers who alerted the agency to securities law violations involving highly complex transactions that would have been difficult for the SEC to detect on its own.

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Report Finds Heavy Use of Non-GAAP Financial Measures During Pandemic

The Ticker

May 5, 2021

Public companies have relied heavily on the use of non-GAAP financial measures throughout the COVID-19 pandemic, according to a recent MarketWatch article.

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SEC Enhances Focus on Climate Change Disclosure, Requests Public Comment

The Ticker

April 2, 2021

On February 24, 2021, Acting SEC Chair Allison Herren Lee issued a statement directing the SEC’s Division of Corporation Finance to enhance its focus on climate-related disclosure in public company filings.

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Climate, ESG Issues are ‘Front and Center’ at SEC

The Ticker

April 2, 2021

Several other recent SEC actions and statements make it clear that climate change and other environmental, social and governance (ESG) issues are now top priorities for the regulator.

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SEC Enforcement Action Alleges Selective Disclosure of Material Nonpublic Information to Wall Street Analysts

The Ticker

April 2, 2021

On March 5, 2021, the SEC announced that it had charged a large telecommunications company with repeatedly violating Regulation FD, and three of its investor relations executives with aiding and abetting the company’s violations by selectively disclosing material nonpublic information to research analysts.

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SEC Enforcement Action Highlights Importance of Disclosing Executive Perks and Related Person Transactions

The Ticker

April 2, 2021

On February 24, 2021, the SEC announced settled charges against a gas exploration and production company and its former CEO for failing to properly disclose approximately $650,000 worth of perks, as well as for failing to disclose certain related person transactions.

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Boardroom Culture: Insights from Behavioral Psychology

The Ticker

April 2, 2021

According to a recent publication from PwC’s Governance Insights Center, no boardroom culture is perfect, and insights from behavioral psychology might explain what’s holding boards back.

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Current Developments with Rent Obligations in Chapter 11 Bankruptcies

The Restructuring Report

February 25, 2021

Prior to the COVID-19 pandemic, the Bankruptcy Code generally has been interpreted to require debtors to pay rent obligations on time under unassumed real property leases as those obligations arose post-filing and pre-rejection. This result was driven by 11 U.S.C. § 365(d)(3), which requires the debtor to “timely perform” all obligations until the lease is assumed or rejected, with one narrow exception.

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Where to Start When Winding Down a Business?

The Restructuring Report

February 25, 2021

The most important part of the process is assessing the alternative methods to wind down a business, choosing the right approach and executing on the plan.

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