Category: Compliance

On August 27, 2025, the Securities and Exchange Commission (SEC) released a new Compliance and Disclosure Interpretation (CD&I) that addresses a question many public companies have asked: What happens when a company loses its Smaller Reporting Company (SRC) status? Does it immediately become an Accelerated Filer or Large Accelerated Filer? The new clarification provides important […]

In a landmark legal development impacting corporate governance, the United States Court of Appeals for the Fifth Circuit has nullified Nasdaq’s board diversity rules. Issued on December 11, 2024, this groundbreaking decision marks a pivotal moment in the ongoing discussion about corporate diversity, regulatory authority, and governance within institutions. Understanding the Nasdaq Diversity Rule Introduced […]

The U.S. Securities and Exchange Commission (SEC) has adopted new regulations to standardize climate-related disclosures for investors. This initiative comes amidst increased demand for transparency regarding the financial implications of climate-related risks on public companies. By enhancing and standardizing the disclosure requirements, the SEC is trying to provide investors with more consistent, comparable, and actionable […]

The Securities and Exchange Commission (SEC) has proposed significant changes to the Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system, known as EDGAR Next. These amendments aim to enhance security and streamline the filing process for users. However, they also bring forth new challenges and potential costs for filers. What are the implications that filers […]