Forensic accountants are accounting specialists who analyze data to detect anomalies, questionable activity, and fraud. Use this practice note to identify the need for forensic accountants, learn how to retain them, and get best practices for working with them...
Broker-dealers owe a duty to their customers to execute their purchase and sale orders. Understand the contours of this duty under the Financial Industry Regulatory Authority, Inc. (FINRA) rules with this practice note. READ NOW » Related Content ...
The proposed so-called “pay-for-performance” rules would, if final rules are adopted, require companies to report as part of their Regulation S-K reporting a description of the relationship between the compensation of their CEO and other named executive...
On March 30, 2022, the SEC issued proposed rules and amendments relating to SPAC IPOs and de-SPAC business combination transactions. Read this client alert digest to keep up with potential regulations relating to these types of companies. READ NOW » Related...
When engaging in overseas transactions, such as Regulation S transactions, issuers need to be sure that selling efforts are not directed at U.S. persons. Also, certain definitions key to swap transaction regulations require a determination of whether a person is...
The Securities Exchange Commission issued proposed rules relating to new Regulation S-K requirements to disclose cybersecurity incidents, risk management, strategy, and other related information. Use this article to get an overview of the proposed rules, links...
This checklist sets forth the required items of the form, along with columns for the source of the requirement, notes by the user, and practical guidance. Use this checklist while drafting a Form 10-Q for a client to help ensure full compliance. READ NOW »...
SEC amendments to filing fee disclosures became effective in January 2022 and amendments to payment methods will become effective in May 2022. Read this first analysis article for important background, a description of the amendments and affected filings, and details...
Beneficial owners of securities registered under the Securities Exchange Act are required to disclose the acquisition or possession of such securities. Read this Client Alert Digest to stay current with the SEC’s latest proposal to amend the reporting deadlines...
Foreign issuers or individuals may be the target of sanctions by the U.S. Dept. of the Treasury’s Office of Foreign Assets Control (OFAC). Use this template to draft questions that gather required compliance information relating to OFAC sanctions. READ...
A public company’s proxy statement is one of its most important documents addressing shareholders. It is due 120 days after the company’s fiscal year end. Use this form check checklist to ensure compliance, line-by-line, with Regulation 14A and Schedule...
Companies must disclose stock repurchases on Forms 10-Q and 10-K. Read about the SEC’s proposed amendments to Item 703, proposed new Exchange Act Rule 13a-21, and a proposed new Form SR for reporting repurchases within one business day in this client alert...
Companies must disclose the information required by Rule 14a-101 (known as Schedule 14a) under the Exchange Act when filing a proxy statement. Use this template to draft a questionnaire that gathers the information required to be disclosed by directors, executive...
Companies face disclosure obligations under Regulation S-K, Dodd-Frank, Exchange Act Section 16(a), and more relating to their compensation of executive officers. Use this resource kit to access practice notes, templates, and checklists to help your clients make...
Brokers and dealers rely on a set of safe harbors to publish research reports related to the securities of individual issuers. Use this chart to keep track of the requirements applying to offering participation, compensation, types of securities to be reported...