Tag: sec

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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SEC Adopts Rules for Disclosures
SEC Adopts Rules to Simplify and Streamline Disclosures for Registered Debt Offerings

The SEC adopted amendments to simplify and streamline the financial disclosures required by Rules 3-10 and 3-16…

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SEC Issues New Guidance on Financial Disclosures
SEC Issues More Compliance & Disclosure Interpretations on COVID-19 Filing Relief

The SEC issued a new Compliance and Disclosure Interpretation to clarify that registrants may take advantage…

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SEC Staff Issues Compliance and Disclosure Interpretations on COVID-19 Filing Relief

The SEC issued two Compliance and Disclosure Interpretations (“C&DIs” 135.12 and 135.13) to clarify the circumstances in…

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Accounting Considerations During COVID-19
Accounting & Reporting Considerations During the COVID-19 Pandemic

With the continued spread of COVID-19 and its overwhelming effect on the global economy, we…

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SEC Changes Filer Definitions
SEC Changes the Accelerated and Large Accelerated Filer Definitions

The SEC has changed definitions for accelerated and large accelerated filers, meaning smaller reporting companies…

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