This Legal Update summarizes the US Securities and Exchange Commission’s 2026 calendar year filing deadlines and financial statement staleness dates.
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Preparing for the 2026 US Proxy & Annual Reporting Season: 10-K and Disclosure Trends
Webinar | November 10, 2025
12:00 a.m. – 1:00 p.m. EDT
Register here.
The proxy and annual reporting season may seem a long way off. However, in light of the amount of work and planning that goes into the proxy statement, annual report, and annual meeting of shareholders, this is the ideal time to
European Commission presents “Omnibus” Simplification Package with amendments to CSRD, CSDDD, CBAM and Taxonomy
On 26 February 2025, the European Commission (“Commission”) published its “Omnibus I” or “Sustainability Omnibus” package as part of its mission to improve the competitiveness of the European Union. The Omnibus Package foresees changes to several EU instruments pertaining to sustainability reporting under the Corporate Sustainability Reporting Directive (“CSRD”) and Taxonomy Regulation, sustainability
2025 SEC Filing Deadlines and Financial Statement Staleness Dates
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.
House to Consider Capital Formation Bills
On March 5, 2024, the House will consider capital formation related legislation, H.R. 2799. This was originally introduced in April 2023 and reported out in July 2023. It is comprised of 19 separate bills. The House Financial Services Committee heard testimony on these bills in 2023, access my testimony on several of these bills.
Market Trends 2022/23: Financial Disclosures for Merger & Acquisition Transactions
This practice note discusses the main amendments to the financial disclosure requirements for acquisitions and dispositions of businesses by U.S. reporting companies, which took effect in January 2021. The amendments aim to improve the quality and relevance of the information provided to investors, reduce the complexity and costs of preparing the disclosures, and promote capital
MB Microtalk: The Corporate Sustainability Reporting Directive
In this MB Microtalk video, Mayer Brown’s Peter Pears discusses the European Union’s Corporate Sustainability Reporting Directive (the “CSRD”). The directive, which for many companies applies from as early as 1 January 2024, creates detailed sustainability reporting requirements, which may apply for both EU and non-EU companies.
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MB Microtalk: FINRA Priorities Letters
In this MB Microtalk video, Mayer Brown partner, Tim Nagy, discusses FINRA’s recently issued report on its examination and monitoring program. The 2023 report contains relevant rules, key considerations, findings and observations, and notes on effective practices for compliance practitioners. Read the corresponding legal update here.
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SEC Accounting Standard Setting Statement
The SEC’s Chief Accountant Paul Munter, released a statement “Accounting Standard Setting in a Rapidly Evolving Business Environment: A Focus on the Timely Delivery of Investor Priorities,” discussing improvements to Financial Accounting Foundation (“FAF”) and the Financial Accounting Standards Board (“FASB”) accounting standards and standard-setting processes since the SEC’s statement last year.
Since
The SEC’s Acting Chief Accountant’s Perspective
Assessing Materiality: Focusing on the Reasonable Investor When Evaluating Errors
On March 9, 2022, the Office of the Chief Accountant (“OCA”), released a statement regarding assessing the materiality of financial reporting errors. The OCA used this statement to rehash guidance on the concept of materiality and the correction of material errors, evaluate methods of performing