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Public Companies Update – December One-Minute Reads | Cooley LLP

Share repurchase rules stayed, inching toward vacatur Our November One-Minute Reads addressed the US Court of Appeals for the Fifth Circuit holding that the Securities and Exchange. ....

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Corp Fin Issues CDIs on Pay Versus Performance | Wilson Sonsini Goodrich & Rosati

On September 27, 2023, the U.S. Securities and Exchange Commission’s (SEC’s) Division of Corporation Finance (Corp Fin) issued nine new Compliance and Disclosure Interpretations (CDIs). ....

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SEC Enforcement in Financial Reporting and Disclosure: Summer 2023 Update

We are pleased to present our latest update on financial reporting and issuer disclosure enforcement activity. This White Paper primarily focuses on… ....

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SEC Adopts Comprehensive Cybersecurity Disclosure Requirements | Cooley LLP

On July 26, 2023, the Securities and Exchange Commission (SEC) voted at an open meeting to adopt final rules to mandate standardized cybersecurity disclosures by public companies. The. ....

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SEC Update! At Long Last, The Financial Reporting Manual Is Up-to-Date(ish) -

The SEC's Division of Corporation Finance (Corp Fin) released a long-awaited update to its Financial Reporting Manual (FRM) in late January. The updates are effective as of Dec. 31, 2022. ....

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