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The federal securities laws govern the offer and sale of securities and the trading of securities, activities of certain professionals in the industry, investment companies (such as mutual funds), tender offers, proxy statements, and generally the regulation of public companies. Public company regulation is largely a disclosure-driven regime ...
The Sarbanes–Oxley Act of 2002 is a United States federal law that mandates certain practices in financial record keeping and reporting for corporations.The act, Pub. L. 107–204 (text), 116 Stat. 745, enacted July 30, 2002, also known as the "Public Company Accounting Reform and Investor Protection Act" (in the Senate) and "Corporate and Auditing Accountability, Responsibility, and ...
SEC and Cypersecurity Risk. On July 26, 2023, the SEC adopted the Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure rule which was designed to encourage public companies to transparently and effectively manage cybersecurity risk.
The Securities and Exchange Commission approved a long-awaited rule requiring US public companies to disclose climate risks as well as Scope 1 and 2 emissions.
The SEC had previously received considerable pushback with more than 24,000 comment letters from companies leading up to this year's announcement of the final rules. Although the SEC rules have ...
American multinational companies in Europe and California will likely have to report scope 3 emissions, even without the SEC’s rule. The SEC rules “set a relatively low bar in comparison to ...
Regulation S-K is a prescribed regulation under the US Securities Act of 1933 that lays out reporting requirements for various SEC filings used by public companies. Companies are also often called issuers (issuing or contemplating issuing shares), filers (entities that must file reports with the SEC) or registrants (entities that must register (usually shares) with the SEC).
The rule only prohibits private disclosure of material information. [6] This means that the company disclose "seemingly inconsequential data" which might prove consequential in a mosaic. [6] The company can inform also analysts of public record information without necessarily violating the rule. [6]