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On November 3, 2026, the Public Company Accounting Oversight Board (“PCAOB”) voted unanimously to propose targeted amendments to AS 6101, Letters for Underwriters and Certain Other Requesting Parties, the standard governing auditor comfort letters.  Notably, the proposal would change the rule that permits auditors to provide negative assurance on subsequent changes in financial statement items…

Webinar | November 12, 2026
11:45 p.m. – 1:00 p.m. EST
Register here.

Each proxy season brings new disclosure priorities and investor expectations, and 2027 will be no exception. The SEC is rethinking the shareholder proposal process, proposing optional semiannual reporting and broader scaled disclosure, and starting a wider review of Regulation S-K. Boards…

On October 21, 2026, the Staff of the Securities and Exchange Commission’s Division of Corporation Finance published a handful of new Corporation Finance Interpretations, or CFIs, as well as revised and withdrew some previously existing CFIs. The Staff has done a remarkable job recently of updating the CFIs, and the majority of the current updates…

Webinar | September 2, 2026
12:00 p.m. – 1:00 p.m. ET
Register here.

The Securities and Exchange Commission (SEC) under the leadership of SEC Chair Atkins devoted significant time and attention during the early part of the Chair’s tenure to digital assets and, while the agency withdrew a number of pending rule proposals from…

On May 19, 2026, the U.S. Securities and Exchange Commission (the “SEC” or the “Commission”) proposed extensive amendments to the registered offering framework under the Securities Act of 1933, as amended (the “Securities Act”). The SEC’s rulemaking proposal on Registered Offering Reform (the “Proposal”) has the potential to be the most significant offering reform in…

On May 5, 2026, the U.S Securities and Exchange Commission (the “SEC”) published a long-awaited release (the “Proposing Release”) proposing changes to certain rules which, if adopted, will allow (but not require) registrants to file semiannual reports on new Form 10-S in lieu of quarterly reports on Form 10-Q to meet their interim reporting obligations…

Today, the Securities and Exchange Commission (the “SEC”) proposed a rule and form amendments that would allow public companies to file semiannual reports to meet their interim reporting obligations under Sections 13(a) and 15(d) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”) , as well as related amendments to certain financial…

On March 13, 2026, the Securities and Exchange Commission’s (the “SEC”) Division of Corporation Finance (the “Division”) stated in a no-action letter to an Israeli company that it would not recommend enforcement action to the SEC if the directors and officers of the company requesting relief do not file the beneficial ownership reports required by…

On March 9, 2026, the staff of the Division of Corporation Finance of the Securities and Exchange Commission published a short series of FAQs on the timing of initial Section 16(a) reports by directors and officers of certain foreign private issuers (“FPIs”), as required under the Holding Foreign Insiders Accountable Act, which was signed into…