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Category: SEC

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The SEC’s New SOX Squad: Five Takeaways for Auditors and Public Companies

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In a shrinking enforcement area, the SOX group is growing.The SEC initiated only 10 accounting and auditing actions in 2025, the lowest number in nine years. The monetary figures are even more striking than those case counts. The SEC collec...

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How Will Public Companies Respond to Semi-Annual Reporting?

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Under Chairman Paul Atkins’ SEC, deregulation is starting to feel like the dessert menu offered after a satisfying meal. Public companies must be tempted by the offerings; at the same time, they may be thinking to themselves: “I couldn’t po...

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Five Takeaways from the SEC’s Revised Enforcement Manual

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The SEC doesn’t update its Enforcement Manual very often. So, when it does, people notice––securities lawyers in particular. That has certainly been the case with the agency’s just-released update, its first since 2017. Even so, it’s worth...

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Regulators and Companies Lining Up Against DEI, ESG Programs

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It wasn’t long ago that “DEI” and “ESG” were standard acronyms in the corporate lexicon. Major institutional investors prodded companies to commit to sustainability initiatives. Brand names amplified messages to the public about their dedic...

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SEC Sets New Limits on Exempt Solicitations

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Activist investors have seen better days. In the latest policy shift affecting shareholder activists, new guidance indicates the Securities and Exchange Commission now opposes publishing so-called exempt solicitations from stockholders who...

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