In a recent speech, Commissioner Kara Stein addressed a number of disclosure related concerns, including cyber disclosures and ESG disclosures.  Just as many of us had been reading about a decline in the number of SEC Staff comments regarding the use of non-GAAP measures in SEC filings, Commissioner Stein’s remarks seemed to focus renewed attention

Last week, the Securities and Exchange Commission published an investigative report.
The report discusses the Commission’s investigation of nine public companies that were subject to cyber breaches.  The breaches involved email compromises that directed the companies to send money to third parties.

The Commission found that in many instances the recipients at the companies failed

Wednesday, October 17, 2018
1:00 p.m. – 2:00 p.m. EDT

During this session, Partners Michael L. Hermsen and Anna T. Pinedo will review the accommodations available to foreign private issuers, or non-U.S. domiciled companies, that choose to access the U.S. capital markets. We will discuss assessing a company’s status as a foreign private issuer, the

In a recent speech, SEC Commissioner Kara Stein commented on the importance of cybersecurity.  The Commissioner noted that encouraging adoption of written policies and procedures, voluntary frameworks and non-binding guidance was not sufficient.  She noted that boards of directors have a fiduciary duty to shareholders to monitor and oversee risk, including cybersecurity oversight.  She