The U.S. Securities and Exchange Commission (SEC) continues to scrutinize adjustments to, and presentation of, non-GAAP financial measures.
Recent SEC enforcement actions for allegedly improper and misleading use of...more
12/6/2024
/ C&DIs ,
Compliance ,
Corporate Fines ,
Criminal Penalties ,
Disclosure Requirements ,
EBITDA ,
Enforcement Actions ,
False Statements ,
Fines ,
Form 10-K ,
Form 10-Q ,
Intangible Fixed Assets ,
Investigations ,
Misleading Statements ,
Non-GAAP Financial Measures ,
Regulation G ,
Securities Act of 1933 ,
Securities and Exchange Commission (SEC) ,
Securities Exchange Act of 1934
Rule proposals, if adopted, would more closely align de-SPAC mergers with traditional IPOs with respect to disclosure requirements, marketing practices, and gatekeeper obligations.
Proposed Rules would significantly...more
4/18/2022
/ Conflicts of Interest ,
Disclosure Requirements ,
EGCs ,
Fiduciary Duty ,
Financial Statements ,
Initial Public Offering (IPO) ,
Investment Company Act of 1940 ,
Mergers ,
Proposed Rules ,
PSLRA ,
Safe Harbors ,
Securities Act of 1933 ,
Securities and Exchange Commission (SEC) ,
Securities Exchange Act of 1934 ,
Shareholders ,
Shell Corporations ,
Special Purpose Acquisition Companies (SPACs)