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Reminders for Preparing the Annual Report on Form 10-K

This year, our annual client alert with reminders for preparing the annual report on Form 10-K includes a short summary of new disclosure requirements effective this year and next year, followed by a more detailed discussion...more

SEC Adopts Cybersecurity Disclosure Rules for Public Companies

On July 26, 2023, the U.S. Securities and Exchange Commission (SEC) approved final rules requiring that public companies report material cybersecurity incidents as well as disclose their cybersecurity risk management,...more

SEC Adopts Final Rules for Additional Disclosure of Share Repurchases

No Next-Business-Day Reporting Requirement - On May 3, 2023, the Securities and Exchange Commission (SEC) approved final rules governing disclosure of repurchases of issuers' equity securities that are registered under the...more

SEC Adopts Final Amendments to Rule 10b5-1 and Related Disclosure Requirements

On December 14, 2022, the U.S. Securities and Exchange Commission (SEC) approved final rules amending Rule 10b5-1 under the Securities Exchange Act of 1934 (Exchange Act) to impose additional conditions to the availability of...more

SEC Alleges Misleading MD&A Disclosures

On May 6, 2022, the Securities and Exchange Commission (SEC) announced a settled enforcement action against NVIDIA Corporation in connection with allegations that the technology company inadequately disclosed the impact of...more

Accelerated Share Repurchase (ASR) Programs to Be Impacted by Proposed Changes to Rule 10b5-1 and Share Repurchase Disclosure...

On December 15, 2021, the U.S. Securities and Exchange Commission (SEC) proposed amendments to Rule 10b5-1 along with related amendments intended to "modernize" public company disclosure of share repurchase activity. If...more

NYSE Amends Shareholder Approval Requirements

On April 2, 2021, the Securities and Exchange Commission (SEC) approved the proposed rule change filed by the New York Stock Exchange (NYSE) to amend certain of the shareholder approval requirements in the NYSE Listed Company...more

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