SEC Comment Letters Focus on Non-GAAP Financial Measures, New Accounting Standards and Cybersecurity
Two reports published last month by Ernst & Young analyze trends in SEC comment letters for the year ended June 30, 2017.
Are your directors “overboarded”? What would proxy advisors say?
SEC Extends Filing Deadlines for Hurricane Victims, Warns Investors Against Hurricane and Fire Scams
Companies hit by hurricanes Harvey, Irma or Maria will receive an extension on certain filing deadlines, said the SEC in a September 28 press release.
It is illegal to retaliate against a whistleblower, but who is considered a whistleblower?
It is illegal to retaliate against a whistleblower, but what is retaliation?
Companies seeking guidance on complying with the pay ratio rule in their 2018 proxy statements now have it in “boatloads.”
Two recent reports on the 2017 proxy season highlight the rising tide of successful shareholder resolutions seeking more disclosure on climate change preparedness, among other issues.
In a September 21 speech, SEC Deputy Chief Accountant Sagar Teotia shared several observations regarding implementation of the new GAAP standards in the areas of revenue recognition, leases and credit losses.
Venture capital firms Social Capital and Hedosophia made headlines by raising $600 million in an initial public offering of Social Capital Hedosophia Holdings Corp., a special purpose acquisition company, or SPAC.
The SEC recently fined an outsourced chief compliance officer $30,000 and suspended him from holding any position in the securities industry for one year after he allegedly submitted inaccurate information in a filing for two affiliated investment advisory companies.