Five Lessons from Early Comment Letters on COVID-19
It’s still early, but we’re starting to learn more about how the SEC is policing disclosures around the pandemic. Like the disease itself, SEC com...
As Comment Letters Decrease, SEC Keeps Focus on Non-GAAP Accounting
If you’re seeking evidence of the Securities and Exchange Commission’s deregulatory bent in the Trump administration, look no further than the num...
Coronavirus Diagnoses Pose a Disclosure Dilemma
The coronavirus scare unofficially started in the United States on March 11. That was the day NBA all-star Rudy Gobert of the Utah Jazz tested positiv...
SEC Eases Audit Requirements for Smaller Companies
It takes a lot to break through the coronavirus-centric news cycle, but this development in the world of financial regulation does the trick. Last wee...
Coronavirus Likely Means More Virtual Shareholder Meetings
Students at Princeton University received a surprising message from the school yesterday morning: Don’t come back from spring break. Instead, the Iv...
SEC Proxy Guidance in Limbo
Score one for free speech?
If you’ve been following the back-and-forth, you’ll recall that influential shareholder adviser Institutional Shareh...