On May 3, 2022, the Division of Corporation Finance ("Corp Fin") of the Securities and Exchange Commission ("SEC") posted a sample comment letter emphasizing companies' potential disclosure ...

Environmental, social, and governance factors (“ESG”) have pushed to the forefront of the SEC’s attention in recent years. In September, building on prior guidance, the SEC’s Division of Corporate ...

Since its core provisions were first adopted in 1982, Reg. S-K has been amended repeatedly, with new requirements added by successive administrations in response to market crises, legislative mandates ...

The letter of intent is a document that outlines an anticipated purchase agreement between two or more parties before contracts are finalized. This is similar to a term sheet and may also be referred ...

International efforts are underway to improve the regulation and supervision of banking institutions to reflect advances in financial risk management techniques. In April 2003, the Basel Committee on ...

Disclosure schedules are an integral part of any merger or acquisition (M&A) transaction. The disclosure schedules contain information required by the acquisition agreement—typically a listing of ...

Washington (Dec. 30, 2003) -- The Treasury Department and the Internal Revenue Service announced measures expected to have a chilling effect on the use of opinion letters drafted by accountants and ...