In its Form 10-Q for the quarter ended June 30, 2025, The Goodyear Tire & Rubber Company disclosed that it had identified errors in its previously issued financial statements related to the historical currency remeasurement of its operations in Turkey,
The reporting requirements for material changes in ICFR apply to both Forms 10-K and 10-Q and are contained in Regulation S-K Item 308(c):
(c) Changes in internal control over financial reporting. Disclose any change in the registrant’s internal control over financial reporting
The Holding Foreign Insiders Accountable Act requires directors and officers of foreign private issuers to file Section 16 reports to disclose their share ownership and transactions. This reporting requirement is effective as of March 18, 2026. On February 27, 2026,
With SEC Chairman Paul Atkins’ remarks that it is “a new day at the SEC,” reporting companies and their advisors have been waiting to see exactly what this new day will entail. Chair Atkins has delivered numerous speeches about his
On January 23, 2026, continuing its process of updating C&DIs, CorpFin announced three additional sets of revisions and withdrawals. This first announcement addresses a number of C&DIs related to Securities Act issues, including delayed or continuous offerings and abandoned offerings.
On January 13, 2026, SEC Chairman Paul S. Atkins issued a Statement titled “Statement on Reforming Regulation S-K.” In his Statement Chairman Atkins notes:
“Over the past forty-plus years, that repository (Regulation S-K) has grown from the size
Foreign private issuer (FPI) reporting is a hot topic in the world of SEC reporting. Congress recently enacted the Holding Foreign Issuers Accountable Act requiring directors and officers of FPIs to comply with Section 16(a) reporting requirements. These individuals will
On December 2, 2025, SEC Chairman Paul S. Atkins delivered a speech at the New York Stock Exchange titled “Revitalizing America’s Markets at 250.” In his speech he discusses the history of our country and capital markets, addressees
On December 4, 2025, at 10:00 a.m. EST, the SEC Investor Advisory Committee (IAC) will hold a virtual public meeting which will include discussion about a draft recommendation to the Commission for disclosure by companies about their use of artificial intelligence.
