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Corporate Governance › Amended Rules › Form 10-Q

Cooley LLP

How to Correct Form 10-Q Mistakes

Cooley LLP on

How do you handle a mistake in a Form 10-Q? That depends on the type of mistake it is – and sometimes, the level of the mistake’s materiality. Sometimes companies may feel the need to amend their Form 10-Q – and the reasons...more

Davis Wright Tremaine LLP

SEC Adopts Proposals to Enhance Share Repurchase Disclosures and Private Fund Reporting

Davis Wright Tremaine LLP on

On May 3, 2023, the Commission announced that it adopted amendments to two rules enhancing disclosure requirements for share repurchases and private fund reporting. First, the Commission adopted amendments to the rules on...more

Goodwin

SEC Adopts Final Disclosure Rules for Company Share Repurchases

Goodwin on

The US Securities and Exchange Commission (SEC) adopted amendments that will expand quarterly disclosure of share repurchases in Form 10-Q quarterly reports and Form 10-K annual reports filed by domestic operating companies....more

Eversheds Sutherland (US) LLP

SEC modernizes the description of business, legal proceedings, and risk factors disclosure requirements

Eversheds Sutherland (US) LLP on

On August 26, 2020, the Securities and Exchange Commission (the SEC) adopted rule amendments to the description of business (Item 101), legal proceedings (Item 103), and risk factor (Item 105) disclosures required by...more

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