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Updates to the Public Company Disclosure Rulebook  (Volume 52, Number 15–September 11, 2019)


Author:  Hillary H. Holmes.; Jordan G. Rex.


Source: Volume 52, Number 15, September 1 2019 , pp.173-187(15)




Review of Securities & Commodities Regulation

Abstract: 

The Securities and Exchange Commission and Congress are taking steps to reduce the burdens and costs of being a public company. In this six-part article, the authors address this effort, describing the state of the SEC, new amendments to simplify disclosure requirements, and proposed rule changes to promote capital raising and increase the number of public companies. The authors then turn to the SEC’s requests for comments on possible elimination of quarterly reporting and revisions to the rules governing private capital markets and pending legislation in Congress.

Keywords: Disclosure Updates; Financial Reporting Requirements; Smaller Reporting Companies; Rule 701 Amendments

Affiliations:  1: Gibson, Dunn & Crutcher LLP; 2: Gibson, Dunn & Crutcher LLP.

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