This article provides background on SPACs and accounting considerations for private companies using SPACs to enter capital markets.

The SEC has begun signaling its areas of focus for 2021 after a flurry of final rules were issued 4Q 2020.

The SEC has released updates to 40-year-old rules governing investment adviser advertising and payments to solicitors.

As calendar-year companies complete their 2020 financial reporting for SEC Form 10-K, they should be aware of upcoming changes.

The drumbeat for increased disclosures on ESG issues has grown louder in recent months. Read on for highlights of recent developments.

An SEC alert is intended to highlight risk areas in regard to ESG products and services and assist firms in developing compliance practices.

The SEC has announced that certain relief from various existing rules to address COVID-19 will come to an end on April 30, 2021.

The SEC has issued an order that would extend the annual report filing deadline for certain smaller broker-dealers by 30 days, Read on for details on how to qualify for the extension.

On August 26, 2020, the SEC adopted final amendments under Regulation S-K to streamline the required disclosures about the description of a business, legal proceedings, and risk factors and to add new human capital resource disclosures. Read on for…

The SEC has issued a final rule that will modernize, simplify, and enhance certain management’s discussion and analysis (MD&A) and other financial disclosure requirements in Regulation S-K.