The state of ESEF – Part 1: Taking stock of the first few years
After this year’s filings, we are seeing a shift in conversations with filers: The focus is more on quality and...
Corporate Compliance
Articles
Cybersecurity risk management, strategy, governance and incident disclosure
Episode 1 - A conversation with Jennifer Froberg, Senior SEC Product Specialist, about the new cybersecurity disclosure requirements for domestic...
New N-PX reporting requirements for 13F filers (Institutional Investment Managers)
Overview Form 13F filers will need to prepare for new reporting requirements mandated by the SEC under the final N-PX...
The SEC modernizes Form N-PX to require Mutual Funds to report proxy votes in XML
Mutual Funds are required to report annually on Form N-PX the proxy votes they exercise for securities the fund holds....
Modernization of filing fee disclosures – preparing for iXBRL Beta testing in October 2023
On June 16, 2023, the SEC announced the next stage of the rule implementation: an EDGAR filing fee Beta testing...
Important Topics Related to Insider Trading Disclosure and iXBRL Tagging
The SEC continues their focus on effective corporate governance and transparent executive compensation disclosure with the adoption of the Insider Trading...
SOX compliance: 4 key considerations for 2023
Over the last year, we have seen unprecedented change in the Public Company Accounting Oversight Board (PCAOB) and its standards-setting...
Rule 10b5-1, Insider Trading: Form 4 and 5 disclosure changes and Form 144 deadline extended
Insider Trading Arrangements and Related Disclosures, a new SEC rule, implements cooling-off periods for directors and officers to minimize potentially...
Guidance from the SEC for new Pay versus Performance tables
The SEC staff recently issued 15 interpretations (see Sections 128D and 228D) relating to its new Pay versus Performance (PvP) rules.