Corp Fin Director Erik Gerding has been busy providing us with a lot of transparency in recent months about all sorts of things. In this new statement, Erik essentially puts the remarks from the Corp Fin Staff during the "SEC Speaks" conference in writing.

Following on the heels of his statement last month clarifying that companies should not file Form 8-K under Item 1.05 in connection with a cybersecurity incident that they have determined isn't material or for which they have not yet made a materiality

As we await the decision of the en banc Fifth Circuit about whether the Nasdaq's board diversity rule will survive, check out this recap of board diversity data in the first year that the board diversity objective of Nasdaq's rule applied per this

This is the latest in our series of blogs breaking down the SEC's new climate risk disclosure rules.

Changing a company's name is a big deal. From a legal standpoint, there's so much more to do than you would think. It's expensive – and time-consuming – to pull off.

Man, we don't envy those of you who have been through the process of a public company changing its name. The legal workload is a bear.

This feature of our blog is where our in-house readers share tips, anecdotes and thoughts about things that come up in their daily practice. This particular batch of thoughts is about how in-house practitioners are embracing generative AI so far:

Recently, the SEC's Office of Structured Disclosure warned in this statement that some companies are incorrectly tagging basic and diluted earnings-per-share data in XBRL. Without fixing the tags, apparently the data is useless to end users.

It's easy not to keep up with the latest pronouncements from the SEC Enforcement Staff about what is appropriate cooperation that earns you points when it comes to negotiating a settlement with the Staff. That's because you have enough on your hands without bothering to learn about something that isn't relevant to you.

Here's our latest edition of our monthly feature – a quick snapshot of recent developments:

Here's the fourth of the 21 hats that the corporate secretary wears (here's the blog about the third hat): "The corporate secretary role has evolved dramatically over the past several decades.

Recently, SEC Corp Fin Director Erik Gerding and Chief Accountant Paul Munter took the fairly unusual step by issuing this joint statement about how to apply new IFRS 19 to SEC filings made by certain subsidiaries of foreign privat

Here is the teaser about this Client Update: "Since the European Union seized the early global lead in regulating artificial intelligence, the U.S. Congress has made noise about the need for federal AI legislation, but progress has been slow.

Yesterday, Corp Fin Director Erik Gerding issued a statement to clarify that a company should not file Form 8-K under Item 1.05 in connection with a cybersecurity incident that it has determined is not material or for which it has not yet made a materiality determination.

Following up on my blog about the types of shareholder proposals being submitted to companies this year, here are a few interesting Corp Fin no-action statistics drawn from

It's strange enough that the proposal for financial institutions to limit incentive pay remains unimplemented 14 years after Section 956 of Dodd-Frank mandated it, but it's perhaps as strange that a group of banking regulators just re-proposed draft rules from 2016 and that the SEC is not among the agencies that re-proposed the rules.