This Legal Update summarizes the US Securities and Exchange Commission’s 2025 calendar year filing deadlines and financial statement staleness dates.
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Jennifer Zepralka
Inside the Numbers: Year Two of Pay Versus Performance Disclosures
During the Practising Law Institute’s 56th Annual Institute on Securities Regulation, Securities and Exchange Commission’s Division of Corporation Finance (the “Division”) Deputy Director for Disclosure Operations Cicely Lamothe shared valuable insights on implementation of the SEC’s pay versus performance (PvP) rules. The SEC adopted these rules in 2022, which require disclosure of five years of…
Proxy Season: Hot Topics
By Jennifer Zepralka, Anna T. Pinedo & Mo Son on
On November 13, 2024, at the Practicing Law Institute’s 56th Annual Institute on Securities Regulation, panelists shared key updates from this year’s proxy season and highlighted emerging trends to watch in 2025. Public companies experienced favorable voting outcomes across compensation, activism, shareholder proposals, and director elections in 2024.
Activism and the Impact of the Universal
…Accounting and Auditing Insights from PLI’s 56th Annual Institute on Securities Regulation
By Anna T. Pinedo, Jennifer Zepralka & Gonzalo Go on
- Segment Reporting (ASU 2023-02). This update mandates
Tailor-Made: Updates on the SEC’s Review of Cybersecurity Disclosure
By Jennifer Zepralka on
At Northwestern Law’s 44th Annual Ray Garrett Jr. Corporate & Securities Law Institute, Erik Gerding, Director of the SEC’s Division of Corporation Finance, discussed the Securities and Exchange Commission’s final rules relating to cybersecurity risk management, strategy, governance, and incident disclosure (the “Final Rules”). The Final Rules require public companies to timely report material cybersecurity…
The Fifth Circuit Invalidates the SEC’s Rescission of Notice-And-Awareness Provisions
By Anna T. Pinedo, Kimberly Hamm & Jennifer Zepralka on
The Latest in the Saga of the SEC’s Regulation of Proxy Advisory Firms
On June 26, 2024, the Fifth Circuit Court of Appeals vacated a significant part of a 2022 Securities and Exchange Commission (SEC) rulemaking, which itself was a reversal of the agency’s 2020 amendments to the rules relating to proxy voting advice produced…