Tag: sec

climate change disclosures
SEC Guidance on Climate Change Disclosures

In September, the SEC’s Division of Corporation Finance released a sample letter sent to companies…

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Nasdaq Diversity Requirements
New Board Diversity Requirements for Nasdaq-Listed Companies

The SEC has approved a proposal submitted by Nasdaq that would introduce new diversity, equity…

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Life Sciences SPAC
Life Sciences Companies and the SPAC Advantage

For target life sciences companies, SPAC IPOs provide the potential to access additional capital and…

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SPACs Accounting
Accounting Considerations for SPAC Target Companies

There are a number of considerations for target companies in preparing for the De-SPAC transaction,…

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Accounting SPACs Considerations
Accounting Considerations for SPAC Sponsors

Sponsor-side accounting considerations to keep in mind when considering going public with a special purpose…

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SPACs
SEC Issues Statements on Special Purpose Acquisition Companies (SPACs)

Last week, the SEC issued two statements regarding issues related to special purpose acquisition companies…

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New Changes to Regulation S-K
SEC Eliminates & Amends Certain Disclosure Requirements of Regulation S-K

In November, the SEC adopted more amendments to the disclosure requirements of Regulation S-K for public companies...

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SEC Streamlines Regulation S-K Disclosures
SEC Amends and Streamlines Regulation S-K Disclosures

the SEC adopted amendments to the description of business, legal proceedings, and risk factor disclosure requirements of…

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Small Reporting Company Filing Requirements
SEC Reporting for Smaller Reporting Companies (SRCs)

As the economic landscape continues to evolve, companies have an opportunity to seek relief from…

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SEC Exempt Offering Framework
SEC Proposed Changes to the Exempt Offering Framework

On March 4th, the SEC issued a proposal to improve the exempt offering framework (framework) used by…

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