Practising Law Institute

Practising Law Institute is a nonprofit learning organization dedicated to keeping attorneys and other professionals at the forefront of knowledge and expertise. PLI is chartered by the Regents of the University of the State of New York, and was founded in 1933 by Harold P. Seligson. The organization provides the highest quality, accredited, continuing legal and professional education programs in a variety of formats which are delivered by more than 4,000 volunteer faculty including prominent lawyers, judges, investment bankers, accountants, corporate counsel, and U.S. and international government regulators. PLI publishes a comprehensive library of Treatises, Course Handbooks, Answer Books and Journals also available through the PLI PLUS online platform. The essence of PLI’s mission is a commitment to the pro bono community, with over 98,000 program scholarships awarded in 2017.

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On September 22, 2021, CorpFin staff posted this “Sample Letter to Companies” to provide example climate change disclosure comments.  These Sample Letters, which are a successor to older “Dear CFO” letters, provide illustrative comments about emerging and “hot-button”
Continue Reading CorpFin Issues Sample Letter to Companies With Climate Change Comments

In this post from June 28, 2021, we reviewed an SEC enforcement action focused on the relationship between cybersecurity risks and disclosure controls and procedures.  This relationship was emphasized in the SEC’s February 26, 2018 Release, Commission Statement and
Continue Reading Yet Another Cybersecurity and Disclosure Controls and Procedures Enforcement

In this Form 10-Q for the quarter-ended May 31, 2021, Pure Cycle reflected a “little-r” prior-period adjustment related to public improvement reimbursables and related interest.  The Form 10-Q includes this footnote
The Company discovered certain errors in the amounts
Continue Reading A “Little-r” Adjustment – Spreadsheet Complications and Disclosure Control Reporting