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SEC Adopts New Cybersecurity Disclosure Rules

On July 26, 2023, the U.S. Securities Exchange Commission (“SEC”) adopted final rules regarding cybersecurity risk management, strategy, governance, and incident reporting by public companies. The final rules require...more

SEC Adopts Final Rules Regarding Share Repurchase Disclosure

On May 3, 2023, the U.S. Securities and Exchange Commission (“SEC”) adopted final rules requiring (1) issuers to disclose daily quantitative repurchase data at the end of every quarter in their Form 10-Qs and 10-Ks, (2)...more

SEC Adopts Final Rules Regarding 10b5-1 Trading Plans and Disclosure of Insider Trading Policies and Related Matters

On December 14, 2022, the U.S. Securities and Exchange Commission (“SEC”) adopted final rules (1) adding new conditions applicable to Rule 10b5-1 trading plans, (2) requiring disclosure of insider trading policies and...more

SEC Proposes New Rules on Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure

On March 9, 2022, the U.S. Securities Exchange Commission (the Commission) announced proposed amendments to its rules regarding cybersecurity risk management, strategy, governance, and incident reporting by public companies...more

SEC Amends Regulation S-K to Modernize Business, Legal Proceedings and Risk Factor Disclosures

On August 26, 2020, the U.S. Securities and Exchange Commission (“SEC”) announced it had adopted a series of amendments (the “Amendments”) to Regulation S-K to modernize the description of business (Item 101), legal...more

SEC Extends Time Period for Conditional Relief from Filing Deadlines and Issues Guidance for Public Companies Affected by...

On March 25, 2020, the Securities and Exchange Commission (the “SEC”) issued an order extending its prior conditional relief from SEC periodic reporting deadlines for public companies. The staff of the SEC’s Division of...more

Evolving Disclosures in Form 8-K, Forward-Looking Statements, MD&A, and Risk Factors Due to the Coronavirus

The novel coronavirus (“COVID-19”) continues to afflict companies in numerous ways.  In the case of public companies, disclosure duties are implicated.  No two companies are identical, so there is no “one-size-fits-all”...more

Reinventing Public Company Disclosure: SEC Requests Public Comment on Regulation S-K

On April 13, 2016, the U.S. Securities and Exchange Commission (SEC) issued a concept release discussing and requesting public comment on the business and financial disclosure required by Regulation S-K. The concept release...more

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