In New England Carpenters Guaranteed Annuity and Pension Funds v. DeCarlo (Aug. 2023), the Second Circuit held, among other things, that CEO/CFO certifications mandated by SOX Section 302 constitute ...

Earlier this year, the Securities and Exchange Commission (SEC) adopted long-anticipated rules mandating climate-related disclosures in public companies’ annual reports and registration statements ...

After a boom-and-bust cycle in the early 2020s, Special Purpose Acquisition Companies are cautiously re-entering the IPO landscape. These blank-check firms, which raise money to acquire private ...

As most companies know by now, “disclosure controls and procedures” involve gathering, analyzing and ultimately communicating information that must be disclosed in Exchange Act reports. The SEC has ...

Where the field convenes. Privately. A curated private community for credentialed ethics, risk, and compliance leaders across the ECI and Compliance Week network. Ask the questions you can’t post ...

Given the ongoing concern among enterprises and the government about cyberattacks and what information should be disclosed following an information security incident, the Division of Corporate Finance ...

While 98% of security professionals and executives have started working to comply with the new U.S. Securities and Exchange Commission (SEC) cybersecurity disclosure ruling, over one-third are still ...