Insights & Resources

As the SEC considers regulations to strengthen cybersecurity in public companies, concerns about cyberattacks are on the rise. Learn more.

Learn about the new rules and amendments governing initial public offerings by special purpose acquisition companies that were introduced by the SEC.

On March 21, the Securities and Exchange Commission (SEC) announced proposed rule changes that would require a domestic or foreign registrant to include certain climate-related information in its registration statements and periodic reports, such as on Form 10-K.

Less than a month after proposing new cybersecurity rules to strengthen technology infrastructure in U.S. securities markets, the Securities and Exchange Commission unveiled new rules and amendments to enhance and standardize disclosures regarding cybersecurity risk management, strategy, governance and incidence reporting by public companies.

To improve cyber resiliency in the financial sector, the Securities and Exchange Commission (SEC) recently proposed amendments to existing regulation of the technology infrastructure in U.S. securities markets.

In October 2021, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2021-08 Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers.

The SEC’s Division of Corporate Finance has posted a “Sample Letter to Companies Regarding Climate Change Disclosures.” 

The Financial Accounting Standards Board (FASB) recently released Accounting Standards Update (ASU) 2021-05, which eliminates the requirement for lessors to recognize a day-one loss for certain sales-type or direct financing leases.

For companies considering going public, making the right critical decisions can mean the difference between ringing the opening bell and experiencing costly delays or even failing to launch.