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regulation s-x
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Public Company Advisory Blog
SEC Proposes Amendments to Permit Optional Semiannual Reporting by Public Companies
By Jonathan Burr|David Lynn|Folake Ayoola|Jacqueline Kaufman
The SEC proposed amendments (summarized in this Fact Sheet) that would allow public companies to elect to file semiannual reports on new Form 10-S, rather than filing quarterly reports on…
Cleary M&A and Corporate Governance Watch
SEC’s Final Climate-Related Disclosure Rules: A Closer Look at the Climate Note to Audited Financial Statements
By Helena K. Grannis, David Lopez, Francesca L. Odell, Nina E. Bell, Daniel Oyolu, Jonathan R. Povilonis, Shuangjun Wang
On March 6, 2024, the U.S. Securities and Exchange Commission approved in a 3-2 vote final rules that require most reporting companies to provide certain climate-related information in their registration…
Free Writings + Perspectives
MB Microtalk: The SEC’s Climate-Change Disclosure Rules: REG S-X Changes
In this MB Microtalk video, discussing the SEC’s final climate-change disclosure rules, Mayer Brown’s Matt Bisanz provides an overview of the changes made by the final rules to Regulation S-X,…
Free Writings + Perspectives
SEC’s Acting Chief Accountant Releases a Statement on Critical Points to Consider When Contemplating an Audit Firm Restructuring
By Kimberly Ayudant, Hanson Hairihan
The Acting Chief Accountant of the Securities and Exchange Commission, Paul Munter, recently released a statement regarding critical points to consider when contemplating an audit firm restructuring. In recent years,…
The CLS Blue Sky Blog
Cleary Gottlieb Discusses SEC’s Proposed Climate-Change Disclosure Rules: The Climate Note to Audited Financial Statements
By Nick Grabar, Lillian Tsu, Helena Grannis
On March 21, 2022, the U.S. Securities and Exchange Commission issued for public comment a rule proposal that, if adopted, would require reporting companies to provide certain climate-related information in…
Corporate & Financial Weekly Digest
SEC Adopts Amendments to Modernize Auditor Independence Rules
By Mark D. Wood, Mark J. Reyes, Alyse A. Sagalchik
On October 16, the Securities and Exchange Commission adopted amendments (the Amendments) to its long-standing auditor independence rules. The Amendments, which largely mirror the amendments proposed in December 2019, reflect…
SEC Actions
This Week In Securities Litigation (Week of October 19, 2020)
The Commission filed actions this week focused on stock repurchases and the FCPA. The former charged firm for failing to have proper compliance procedures tied to its repurchase program. The…
Free Writings + Perspectives
Webinar: SEC Amends Business Acquisition and Disposition Disclosure Rules
PLI Webinar July 7, 2020 1:00 pm - 2:00 pm EDT Register here. On May 21, 2020, the U.S. Securities and Exchange Commission adopted amendments to financial statement disclosures with…
Securities Law Exchange
SEC Finalizes Amendments to Financial Disclosures Regarding Significant Acquisitions and Dispositions
On May 21, the SEC finalized amendments to its rules and forms revising the disclosure requirements for financial statements relating to acquisitions and dispositions of businesses, which were adopted in substantially…
Corporate & Securities Law Blog
SEC Adopts Comprehensive Changes to “Significance” Tests and Financial Disclosure Requirements of Acquired and Disposed Businesses
By Alexander Yarbrough, Robert Wernli, Jr.
*This post has been updated as of August 4, 2020. On May 20, 2020, the Securities and Exchange Commission formally adopted amendments to financial disclosure regulations regarding the acquisition and…