All CorpFIN articles

  • SECcrop

    CorpFin addresses filings with 'competitively harmful' information


    The Securities and Exchange Commission recently adopted new rules that permit registrants to file redacted material contracts without applying for confidential treatment, provided the redacted information is not material and would be competitively harmful if publicly disclosed.

  • Blog

    SEC extends non-public, pre-IPO filings to all companies


    The SEC will expand a benefit offered to emerging growth companies and permit all companies to submit draft registration statements relating to initial public offerings for review on a non-public basis.

  • Blog

    SEC's new chairman fills key posts


    Jay Clayton, the recently confirmed chairman of the SEC, has named his new chief off staff and a new director of the Division of Corporation Finance.

  • Blog

    SEC Expands FAST Act Guidance


    The Securities and Exchange Commission this week released another round of guidance regarding the recently enacted Fixing America's Surface Transportation (FAST) Act. Compliance and Disclosure Interpretations from the Division of Corporation Finance use its standard question-and-answer format to address the filing of financial statements by emerging growth companies and requirements ...

  • Blog

    SEC Offers First Batch of FAST Act Guidance


    The Securities and Exchange Commission’s Division of Corporation Finance has weighed in on the passage of the Fixing America's Surface Transportation (FAST) Act last week with new Compliance and Disclosure Interpretations related to provisions that affect federal securities laws.They address legislative efforts to reduce disclosure burdens on emerging growth companies.

  • Article

    Amid Financial Reporting Changes, SEC Offers Cautions


    With changes looming on accounting standards for revenue recognition, leases, financial instruments, and more, skittish corporate accountants often turn to the SEC’s Division of Corporation Finance and staff accountants, relying on phone briefings and pre-clearing consultations to get ahead of financial reporting issues before they result in an SEC comment ...