- Conflicts of
Reporting Standards
House Financial Services Committee Urges SEC Withdrawal of 14 Proposed and Final Rules
On March 31, 2025, the U.S. House Financial Services Committee (Committee) penned a letter to acting Securities and Exchange Commission (SEC) Chair Mark Uyeda identifying 14 proposed and final rules that, according to the Committee, should be withdrawn in their entirety. All of the cited rules were proposed or implemented under prior SEC Chair Gary…
Prepare for “EDGAR Next” – Transition Begins March 24, 2025; SEC Guidance Available
On March 6, 2025, the Securities and Exchange Commission (“SEC”) issued a press release relating to the enhanced Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system (“EDGAR Next”), including useful links to various guidance and resource materials to assist filers and their advisers with transition. The SEC announced that the new EDGAR Filer Management dashboard…
Changes to EDGAR: SEC Rules on Electronic Submission of Documents and E-Signature Rules
Webinar | March 18, 2025
1:00 p.m. – 2:00 p.m. EDT
Register here.
In September 2024, the SEC adopted wide-ranging changes to how filers access and manage their accounts on EDGAR (changes collectively referred to as “EDGAR Next” by the SEC). Among other things, EDGAR Next will phase out and ultimately eliminate the EDGAR…
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.
SEC Disclosure Issues & Developments for FPIs and Preparing Your 20-F Filing
- Artificial Intelligence
SEC Adopts Amendments Mandating Certain Exchange Act Filings and Submissions to be Made Electronically; Also Adopts Technical Changes Regarding FOCUS Reports
On December 16, 2024, the Securities and Exchange Commission (“SEC”) adopted amendments (the “Amendments”) requiring the electronic filing, submission, or posting of certain forms required under the Securities Exchange Act of 1934 and the rules and regulations thereunder, using structured, machine-readable data language as appropriate. The SEC also adopted amendments to the Financial and Operational…
Regulation M: the Basics, the Amendments and their Effect on Offerings
- An overview of Reg M, specifically, Rules 101 and 102
- An overview of the
Human Capital, Diversity and Related Disclosure and Reporting Initiatives
Webinar | July 22, 2024
1:00 p.m. – 2:00 p.m. EDT
Register here.
Disclosures by public companies about their human capital management continue to be a focus of investors, regulators, and other stakeholders. In 2020, the SEC adopted a requirement for registrants to discuss their human capital resources to the extent material to an…