Speaking at the Society for Corporate Governance Conference in Nashville earlier this month, Securities and Exchange Commission (“SEC”) Chair Paul Atkins addressed two major themes for public companies: restoring materiality as the foundation of public company disclosure and reconsidering the shareholder proposal process under Rule 14a-8. Chair Atkins connected those themes to the SEC’s broader
SEC Proposes Rules Simplifying Filer Status Determinations and Increasing Disclosure Accommodations
On May 19, 2026, the U.S. Securities and Exchange Commission (the “SEC”) published two rulemaking proposals, each of which would substantially revise the requirements of the U.S. federal securities laws applicable to public companies. These proposals mark the next step in SEC Chair Paul Atkins’ mission to grow the U.S. capital markets and “make IPOs
Leveling the Shelf: The SEC’s Proposal on Registered Offering Reform
On May 19, 2026, the U.S. Securities and Exchange Commission (the “SEC” or the “Commission”) proposed extensive amendments to the registered offering framework under the Securities Act of 1933, as amended (the “Securities Act”). The SEC’s rulemaking proposal on Registered Offering Reform (the “Proposal”) has the potential to be the most significant offering reform in
SEC Proposes Optional Semiannual Reporting Framework for Public Companies
Today, the Securities and Exchange Commission (the “SEC”) proposed a rule and form amendments that would allow public companies to file semiannual reports to meet their interim reporting obligations under Sections 13(a) and 15(d) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”) , as well as related amendments to certain financial
Board Practices Quarterly: Crisis Management and the Board
Guest post by The Society for Corporate Governance
Crisis management is a vital organizational function, enabling resilience and mitigation against potential adverse implications associated with disruptive events such as financial instability, cyberthreats, operational breakdowns, and reputational harm— any of which may jeopardize ongoing operations and an organization’s long-term viability. The board of directors plays a
Division of Corporation Finance Agrees Not to Object to Foreign Issuer’s Use of Rule 14a-16 Under Certain Circumstances
On April 8, 2026, the Division of Corporation Finance (the “Division”) of the U.S. Securities and Exchange Commission (the “SEC”) agreed that it would not object to a foreign issuer’s use of “notice and access” pursuant to Rule 14a-16 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), to furnish proxy materials
EDGAR Next and Exchange Delegation: A New Compliance Consideration for Listed Companies
On January 27, 2026, the New York Stock Exchange (“NYSE”) issued its annual listed company guidance, highlighting an important but often overlooked consequence of the Securities and Exchange Commission’s (“SEC”) transition to EDGAR Next: the need for listed companies to add their exchange as a “delegated entity” on the EDGAR Next platform.
Background on
Getting on Board Training Program: Financial Statement Fraud in Focus: A Board Oversight Imperative
Webinar | February 3, 2026
8:30 a.m. – 9:30 a.m. ET
Register here.
Economic and regulatory disruption has intensified financial reporting risk, fraud exposure, and restatement scrutiny raising the bar for board and audit committee oversight. This session highlights where directors should expect heightened risk, the SEC and PCAOB’s current enforcement focus, and what
SEC Disclosure Issues & Developments for FPIs and Preparing Your 20-F Filing
- Financial reporting issues, including non-GAAP/non-IFRS disclosures
- Policy
Preparing for the 2026 US Proxy & Annual Reporting Season
Webinar | December 10, 2025
12:00 p.m. – 1:00 p.m. EST
Register here.
The proxy and annual reporting season may seem a long way off. However, in light of the amount of work and planning that goes into the proxy statement, annual report, and annual meeting of shareholders, this is the ideal time to