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The SEC Rethinks What—and How Often—Public Companies Must Disclose

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The SEC is floating some of the biggest changes to its regulatory framework in two decades, all aimed at the same goal: making it cheaper and less burdensome to be a public company. The most eye-catching piece asks a question that would hav...

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Can the SEC Close the Barn Door on Climate Rules?

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On May 29, the SEC formally proposed rescinding its climate-related disclosure rules—the “Enhancement and Standardization of Climate-Related Disclosures for Investors” finalized back in March 2024. Those rules were among the Gensler-era SEC...

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Agencies Say “Ask Again Later” on Authority Over Prediction Markets

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Here’s a question that might be fun to bet on over at Kalshi or Polymarket: which regulator will oversee prediction markets this time next year—the CFTC or the states? Or maybe: will the SEC approve a prediction market-based ETF in 2026? Cu...

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Shadow AI Lands on the SEC’s Radar

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“Shadow AI” may well be the coolest-sounding corporate risk factor you will ever hear of—one that would work nicely on the spine of a Tom Clancy novel. In reality, though, the risk is more routine and pervasive than it is exotic. And as the...

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Tariff Refunds: A Tale of Two Accounting Approaches

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Last month we looked at the prickly issue of how companies are accounting for tariff costs. The accounting questions on the other side of that ledger—what do you do when you might get your money back?—turn out to be equally thorny. After th...

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