On October 13, 2021, the SEC adopted Final Rules modernizing how filing fees are paid in the EDGAR system. As you can read in this Press Release, as of May 31, 2022, EDGAR, via pay.gov, will begin to accept
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The SEC’s Proposed Climate-Related Disclosures: Post Three – Strategy, Business Model, and Outlook
In the first post in this series, we overviewed the three main areas addressed in the SEC’s Proposed Rule for climate-related disclosures:
- Governance, strategy, risk and related disclosures outside the financial statements
- Greenhouse gas emission disclosures and attestation requirements
…
The SEC’s Proposed Climate-Related Disclosures: Post Two – Governance Disclosures
In the first post in this series, we overviewed the three main areas addressed in the SEC’s Proposed Rule for climate-related disclosures:
- Governance, strategy, risk and related disclosures outside the financial statements
- Greenhouse gas emission disclosures and attestation requirements
…
The SEC’s Proposed Climate-Related Disclosures – First in a New Series

With its March 21, 2022, proposal for extensive climate-related disclosures, the SEC intensified an already active discussion about how companies should provide climate-related information. The Proposed Rule, as described in this Fact Sheet, is far reaching and complex. …
Three Deep-Dive Climate Disclosure One-Hour Briefings
Understanding the scope, magnitude and implications of the SEC’s proposed new climate-related disclosures and building a readiness plan for eventual change are crucial actions items management can take now to ensure compliance if and when the proposed rules are adopted. …
SEC Proposes Changes to 13D and 13G Beneficial Ownership Reporting
The cover pages of both Form 10-K and Form 10-Q have this seemingly random disclosure:
Indicate the number of shares outstanding of each of the registrant’s classes of common stock, as of the latest practicable date.
At first glance the…
SEC Proposes New Rules for SPACs
On March 31, 2022, the SEC finished an active month of rulemaking by proposing new rules for SPACs. (March also included proposed rules dealing with cybersecurity and climate change.) The SPAC proposed rules affect all phases of the SPAC…
SEC Staff Accounting Bulletin 121 – Crypto-Asset Accounting for Platform Operators
On March 31, 2022, the SEC staff issued SAB 121 to address “accounting for entities that have obligations to safeguard crypto-assets held for their platform users.” SAB 121 has been added to Topic 5 in the SAB codification.
The…
New Compliance and Disclosure Interpretations from CorpFin
On March 22, 2022, CorpFin added six Compliance and Disclosure Interpretations (C&DI’s). The new C&DI’s primarily address business combination activities, including filing Form 8-K for material acquisition agreements and making proxy solicitations. The new C&DI’s may be particularly relevant for…
SEC Proposes Climate Disclosure Rules
On March 21, 2022, the SEC proposed rules to require new climate-related disclosures. As you can read in this Press Release, the proposed rule would require new disclosures, including information about:
- “Governance of climate-related risks and relevant risk management
…