As proxy season kicks off, companies should be mindful of their disclosure obligations regarding related-person transactions, especially those involving immediate family members of executive officers and directors. On January 15, 2025, the Securities and Exchange Commission (“SEC”) announced the settlement of an enforcement action against a publicly traded software and payment processing company (the “Company”)
Reporting
2025 SEC Filing Deadlines and Financial Statement Staleness Dates
By Jennifer Zepralka, Anna T. Pinedo, Ali Perry & Hema Gharia on
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.
SEC Disclosure Issues & Developments for FPIs and Preparing Your 20-F Filing
By Caitlin Kaplan on
Webinar | January 15, 2024
Register here.
During this session, Mayer Brown panelists, Brian Hirshberg, Jason W. Parsont, Thomas Kollar, and Gilat Abraham Zaefen will discuss US SEC disclosure priorities and other recent developments for foreign private issuers (FPIs) that should be priorities as they draft their annual reports. Topics will include:
- Artificial Intelligence
In Brief: FinCEN Confirms Suspension of Corporate Transparency Act Filing Obligations During Nationwide Injunction
This past Saturday, the US Financial Crimes Enforcement Network (FinCEN) confirmed that reporting companies—i.e., companies that would be required to report their beneficial ownership information to FinCEN under the Corporate Transparency Act (CTA) and its implementing regulations—are not required to file beneficial ownership reports for as long as the current, nationwide injunction of the CTA…
Accounting and Auditing Insights from PLI’s 56th Annual Institute on Securities Regulation
By Anna T. Pinedo, Jennifer Zepralka & Gonzalo Go on
On November 13, 2024, during the Practising Law Institute’s 56th Annual Institute on Securities Regulation, a panel discussed critical updates in accounting and auditing, emphasizing the evolving landscape shaped by the Financial Accounting Standards Board (FASB) and the Public Company Accounting Oversight Board (PCAOB), including the below.
- Segment Reporting (ASU 2023-02). This update mandates