On Friday, September 25, 2026, the SEC’s Division of Corporation Finance updated a large batch of its Compliance and Disclosure Interpretations (CFIs). It revised seven CFIs and withdrew 26 across a variety of topics.
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SEC Proposes Eliminating Rule 14a-8: What the Proposed Rescission of the Federal Shareholder Proposal Rule Means for Public Companies and Proxy Season
On September 16, the SEC proposed to rescind Rule 14a-8, the longstanding rule governing when companies must include shareholder proposals in their proxy materials. The Commission also proposed amendments to Rule 14a-4(c) that would expand the circumstances in which
California Compliance: CARB Releases First-Year GHG Reporting Guidance and Voluntary Submission Platform
On September 1, the California Air Resources Board (CARB) released new resources to help companies prepare for the first reporting deadline under California’s corporate greenhouse gas emissions disclosure regime.
SEC Sends Three Significant Disclosure and Proxy Rulemakings to OIRA
In the days leading up to the Labor Day holiday, the Securities and Exchange Commission (SEC or Commission) submitted three significant rulemaking proposals to the White House Office of Information and Regulatory Affairs (OIRA) for review, reconfirming expectations that potentially
No More SEC Responses to Rule 14a-8 No-Action Requests: What Public Companies Should Know for the Upcoming Proxy Season
On August 14, 2026, the SEC’s Division of Corporation Finance (Corp Fin) announced a significant change to the shareholder proposal process: effective immediately, and until further notice, Corp Fin will no longer respond to any Rule 14a-8 no-action requests.
SEC Proposes Major Reforms to Registered Offerings: What Public Companies Need to Know
On May 19, the Securities and Exchange Commission (SEC) proposed a sweeping set of reforms designed to modernize and simplify the framework governing registered securities offerings by public companies. The proposal, if adopted, would represent one of the most significant
Simplifying the Public Company Framework: Understanding the SEC’s Filer Status Reform Proposal
The SEC’s proposal would consolidate the existing filer status categories by eliminating the accelerated filer and SRC designations and creating a streamlined framework consisting of large accelerated filers, non-accelerated filers, a sub-category of small non-accelerated filers and EGCs. Under the
Flexibility in Reporting Frequency: Understanding the SEC’s Semiannual Reporting Proposal
The Securities and Exchange Commission (SEC) proposed rule and form amendments under the Securities Exchange Act of 1934, as amended (Exchange Act), that would allow public companies to elect to file semiannual reports on a new Form 10-S in lieu
California Update: Implementation of SB 261 Paused Pending Appeal
On Tuesday, November 18, the U.S. Court of Appeals for the Ninth Circuit paused implementation of California’s Senate Bill 261, the Climate-related Financial Risk Act (SB 261), pending appeal.
Listing Decision: The New York Stock Exchange vs. the Nasdaq Stock Market
When going through an initial public offering (IPO) process, a company must make the important decision of choosing the securities exchange on which to list its shares. For most U.S.-based companies undertaking an IPO, this choice is between the New