The SEC’s final adopted amendments to the disclosure requirements for executive and director compensation, related person transactions, director independence and other corporate governance matters and security ownership of officers and directors.
SEC
Posted inAccounting & Auditing
Current Accounting and Disclosure Issues
An outline of recent issues approved, proposed, or being discussed, as prepared by accounting staff members in the SEC’s Division of Corporation Finance.
Posted inFrom the Archive
SEC Proposal On Securities Offerings
Full text of the Securities and Exchange Commission proposal to modify the registration, communications, and offering processes under the Securities Act of 1933.
Posted inFrom the Archive
Current SEC Rules Of Practice
Updated in June 2004, this is a PDF version of the SEC Rules Of Practice. Weighing in at 108 pages, the document includes information on disgorgement rules, initiation of proceedings, and more.
Posted inBoards & Shareholders
Security Holder Director Nominations Resources
Transcripts, presentations and other resources related to the SEC’s proposed rules on shareholder access to the proxy.
Posted inBoards & Shareholders
SEC Proposes Rules To Increase Proxy Access by Shareholders
On Oct. 8, The Securities and Exchange Commission approved rule proposals that would require companies to include in their proxy materials the names of nominees for director that are submitted by certain shareholders, as well as disclosure relating to those nominees. The proposals follow the recommendations made by the Division of Corporation Finance in its […]
Posted inFrom the Archive
Adoption of Filing Fee Account Rule
KEY INFORMATION Summary Provides for return of unused filing fees held in filing fee accounts with no activity for 180 days. Effective Date October 21, 2003 Complete Text: Download PDF Version Of The Filing Fee Account Rule Related Resource: Click Here For Instructions for Requesting Unused Money Contacts: Ronnette McDaniel Filings & Info […]
Posted inAccounting & Auditing
Study On Principles-Based Accounting System
Report prepared by the staff of the Securities and Exchange Commission on the adoption by the U.S. of a “principles-based” accounting system, as opposed to its current “rules-based” system.
Posted inBoards & Shareholders
SEC Staff Report: Review of the Proxy Process Regarding the Nomination and Election of Directors
Complete text of the proxy nomination process, conducted by the staff of the SEC’s Division of Corporation Finance in July, 2003.