This Legal Update summarizes the US Securities and Exchange Commission’s 2025 calendar year filing deadlines and financial statement staleness dates.
Continue reading this Legal Update.
MB Sounding Board: Dual Listed Companies and Associated Challenges
Thinking about a dual listing? In this MB Sounding Board, partner Anna Pinedo talks to Joe Magnas, Senior Director of Legal Affairs of Protalix BioTherapeutics, Inc. Protalix is an Israel-based pharmaceutical company. During the discussion, Joe talks about the benefits, challenges, requirements, and special considerations associated with maintaining a dual listing.
SEC Disclosure Issues & Developments for FPIs and Preparing Your 20-F Filing
- Artificial Intelligence
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
SEC’s EDGAR: The Next Chapter
On September 27, 2024, the Securities and Exchange Commission (“SEC”) adopted final amendments to Rules 10 and 11 of Regulation S-T (17 CFR 232.10 and 232.11) and Form ID to improve access to, and management of, accounts on the Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system. Known as “EDGAR Next,” these enhancements are designed
Human Capital, Diversity and Related Disclosure and Reporting Initiatives
Webinar | July 22, 2024
1:00 p.m. – 2:00 p.m. EDT
Register here.
Disclosures by public companies about their human capital management continue to be a focus of investors, regulators, and other stakeholders. In 2020, the SEC adopted a requirement for registrants to discuss their human capital resources to the extent material to an
CAQ Report on Financial Statement Restatement Trends
In June 2024, the Center for Audit Control (the “CAQ”) released its report entitled “Financial Restatement Trends in the United States: 2013 – 2022,” announcing the findings from its study examining trends and characteristics of public company restatement events that took place between January 1, 2013 and December 31, 2022. For purposes of
SEC Cybersecurity Disclosure Requirements & Best Practices
Webinar | June 27, 2024
1:00 – 2:00 pm ET
Register here.
The SEC adopted amendments aimed at enhancing and standardizing disclosures related to cybersecurity risks and incidents. But how is this impacting SEC registrants and how are they addressing cyber incidents within the new framework?
Join us for an overview and discussion on
Cunningham Delivers 2024 Weinberg Lecture
Larry Cunningham delivered the 2024 Weinberg Distinguished Lecture last week at the University of Delaware. His topic was: “Speaking Out on Hot Button Topics: How Boards Can Steer CEOs and Companies in Choppy Waters.” Following are excerpts from the lecture, which reviews the data on this topic and the forces at work, discusses the board’s
Welcome Jennifer Zepralka
Jennifer Zepralka joined our Washington D.C. office as a partner, and comes to us from the SEC, where she led the Office of Small Business Policy, working on major rulemakings. Her insights will prove valuable to clients navigating an increasingly complex regulatory environment. Jennifer brings a wealth of experience advising companies on compliance, corporate and