Recently, Corp Fin posted this sample comment letter on XBRL disclosures in an effort to make companies more aware of a focus on improving the quality of XBRL data.

In this blog feature, our in-house readers share tips, anecdotes, and thoughts about topics that arise in their daily practice.

Here is a Client Update from data security lawyers Andrew Pak and Rebecca Engrav that might help you when it comes to assessing the "materiality" of a cybersecurity incident under the SEC's new Item 1.05 of Form 8-K.

Join us in two weeks, on Thursday, September 28th (from 2:00-3:00 pm eastern) for a webcast – "The SEC's New Cyber Disclosure Rules – What To Do Now" – to gear up for the new SEC rules regarding cyber disclosure by learning a bevy of practical tips and getting up to speed on the n

Last week, a Nasdaq rule change went effective immediately that now permits board committees to approve waivers of the code of conduct for directors or executive officers. This changes the rule that required full board approval for these types of waivers. Companies that want to take advantage of this rule change may need to update their committee charters to allow for it.

As it does every time around this year, ISS announced that it has released its Annual Global Benchmark Policy Survey. The survey closes on September 21st.

Alas, even the SEC's registration filing fees aren't immune to inflation. Recently, the SEC announced a nearly 34% increase to its registration fees.

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

Last Friday, Corp Fin issued five new 10b5-1 plan CDIs – three under the Exchange Act Rules and two under Regulation S-K – to provide welcome clarifications for a variety of situations, ranging from the new Form 4 checkbox, cooling-off period calculations, overlapping plans that deal with 401(k) plans, and what to disclose about trading arrangements adoption and termination.

This new Client Update deals with the SEC's concerns over the use of AI in the broker-dealer and investment advisor conflicts context, something that is not within the scope of practice for many of us.

Jason Day has put together this "Understanding the SEC Comment Letter Process" Guide. Check it out! It covers these four topics:

In this blog feature, our in-house readers share tips, anecdotes, and thoughts about topics that arise in their daily practice. This particular batch of thoughts is Part 2 about bringing in outside parties to make a presentation before the board (here's Part 1):

Board charity comes in two flavors. Some companies have charitable foundations that directly donate. Many companies donate on a more ad hoc basis. These companies often have charitable giving policies even though it's not required that they have them. Why?

I taped a video yesterday with Corp Fin Director Erik Gerding where we talked a bit about Corp Fin's efforts to hire 60 new Staffers in the near term. Over the years, I've been asked a few times whether it's challenging to think from an "investor protection" perspective if you go to work for the SEC.

Another in the "newbies" series: It obviously depends on the size and culture of each company, but most larger companies will have a half-dozen or so staffers in the corporate secretary's department, whereas a smaller company likely only has one or two staffers.