Rule 14a-8 has been debated and revised many times since its adoption in 1942; here our editors guide you through the rule history, proposal process, and no-action process; all the way to negotiations and settlements.
D&O Questionnaires are an important part of a company’s compliance function, as well as disclosure controls & procedures. Here are best practices in drafting these documents to help safeguard against material misleading statements or omissions.
Even though the SEC has not promulgated rules or regulations requiring companies to adopt insider trading policies, it is a practice adopted by most companies. This handbook provides guidance on the who, what, and why, providing models and common questions with our editors’ analysis.
Since the adoption of Reg FD in 2000, compliance and disclosure interpretations have been more imperative. Using this handbook, practitioners are able to better understand the impact this regulation has.
Management’s Discussion and Analysis of Financial Condition and Results of Operations is essentially the heart and soul of a company’s disclosure. This handbook provides best practices on how to draft a MD&A.
The SEC’s filing deadlines for Form 8-K are fairly short—making this Form as close to “real-time” reporting as there is. For practical guidance on the 8-K reporting requirements, please refer this handbook.
The SEC requires companies to disclose whether they have designated a standing audit committee that meets the requirements of the Securities Exchange Act of 1934, this handbook will address all your questions on this requirement.