Skip Navigation

The Ticker

The Ticker

We heard you! Your business is moving fast. You need to assess new developments quickly, determine if they apply to your business, and act accordingly. The Ticker is designed to focus your attention on key developments in the areas of SEC compliance, capital markets, corporate governance, executive compensation and other matters important to public companies and their officers and directors. Below are summaries of recent developments in these areas.

Main Content

Securities Group

Please contact a member of the group if you would like further information or have a topic you would like to see in The Ticker.


SEC Extends Filing Deadlines by 45 Days for Companies Affected by Coronavirus

March 12, 2020

On March 4, the SEC issued an order that temporarily exempts companies affected by COVID-19 from certain filing requirements, including requirements to file periodic reports, annual reports and proxy statements.

View Details

Coronavirus Interrupts Business as Usual at the SEC

March 12, 2020

In addition to extending filing deadlines for affected companies, the regulator has asked its employees to work from home, postponed a conference on municipal securities and cancelled a public vote on a (subsequently adopted) proposal to ease audit requirements for smaller companies.

View Details

SEC Adopts Amendments to “Accelerated Filer” and “Large Accelerated Filer” Definitions

March 12, 2020

On March 12, the SEC adopted amendments to the “accelerated filer” and “large accelerated filer” definitions in Exchange Act Rule 12b-2 that will have the primary effect of exempting smaller companies from the requirement to obtain an attestation of their internal control over financial reporting (ICFR) from an independent outside auditor.

View Details

SEC Proposes Amendments to Exempt Offering Framework

March 12, 2020

On March 4, the SEC proposed amendments to the exempt offering framework with the aims of reducing regulatory complexity, facilitating capital formation and expanding investment opportunities.

View Details

Coronavirus Increases Interest in Virtual Shareholder Meetings

March 12, 2020

Virtual shareholder meetings continue to rise in popularity, with interest recently reaching fever pitch due to concerns surrounding COVID-19.

View Details

SEC Proposes Amendments to Financial Disclosure Rules, Issues Guidance on MD&A Metrics

February 10, 2020

On January 30, the SEC proposed amendments to certain financial disclosure requirements in Regulation S-K with the aim of reducing duplicative disclosure and focusing on material information. The SEC also issued guidance on disclosure of key performance indicators and metrics in MD&A.

View Details

The Delicate Dance of Timing Earnings Releases

February 10, 2020

Which day of the week is optimal for reporting financial results? The calculus facing CFOs and heads of investor relations when timing earnings releases is surprisingly complex.

View Details

Human Capital Emerges as Key Governance Issue

February 10, 2020

Human capital management has emerged as a hot topic in the world of corporate governance and should feature prominently on boards’ agendas in 2020.

View Details

Cyber Incidents Seen as Top Business Risk

February 10, 2020

For the first time ever, cyber incidents ranked as the top business risk globally in the ninth annual Allianz Risk Barometer.

View Details

House Overwhelmingly Passes 8-K Trading Gap Act

February 10, 2020

The U.S. House of Representatives passed the 8-K Trading Gap Act, a bill that would require public companies to put in place policies and procedures to prohibit officers and directors from trading company stock after a significant corporate event has occurred, but before the company has filed a Form 8-K disclosing such event.

View Details