The SEC proposed amendments (summarized in this Fact Sheet) that would allow public companies to elect to file semiannual reports on new Form 10-S, rather than filing quarterly reports on Form 10-Q. The SEC also proposed amendments to the financial statement reporting requirements of Regulation S-X and other rules and…
On April 28, 2026, Edwin O’Connor, Co-Chair of Goodwin’s Capital Markets practice, participated in the SEC’s Small Business Capital Formation Advisory Committee meeting, where he joined a panel focused on encouraging more initial public offerings (IPOs), particularly among small and middle-market companies. O’Connor’s remarks centered on practical reforms designed to…
The Weinberg Center’s fifth annual “ESG in the Boardroom” program, titled “Shareholder Proposals at the Crossroads: Boards, ESG, and the Future of SEC Rule 14a-8,” held April 28 in Wilmington, Delaware, brought together directors, jurists, advisors, and regulators to examine a governance environment in which boards are operating with less…
As Goodwin’s PCAP discussed in a recent client alert, the staff (“Staff”) of the U.S. Securities and Exchange Commission (“SEC”) Division of Corporation Finance on March 13, 2026 published a no-action letter confirming that the Staff would not recommend enforcement action for late filings by directors and officers of foreign…
On March 5, 2026, the SEC issued Release No. 34-104931, granting conditional exemptive relief from the Section 16(a) reporting requirements for directors and officers of certain foreign private issuers (FPIs). Section 16(a) of the Exchange Act generally requires insiders of U.S. public companies to report their beneficial ownership and changes…
The SEC’s Investor Advisory Committee will hold a public meeting on March 12, 2026, at 10:00 a.m. ET at the SEC’s headquarters in Washington, D.C. The meeting will also be webcast on the SEC’s website. The published agenda includes three topics: (1) public company disclosure reform; (2) fund proxy voting;…
On March 4, 2026, SEC Chairman Paul S. Atkins delivered remarks at the Financial Stability Oversight Council’s Artificial Intelligence Innovation Series Roundtable on Strategy and Governance Principles, outlining how the Commission is approaching artificial intelligence as both a regulatory tool and a market development. In his remarks, Chairman Atkins addressed…
In remarks delivered on February 23, 2026 at the U.S. Chamber of Commerce Center for Capital Markets Competitiveness, SEC Chairman Paul S. Atkins reinforced his ongoing agenda aimed at revitalizing U.S. public markets and reversing the long-term decline in the number of public companies. Framing capital formation as central to…
In remarks delivered on February 17, 2026, at the Texas A&M School of Law Corporate Law Symposium, SEC Chairman Paul Atkins highlighted aspects of his agenda that are of particular interest to public companies and companies considering going public. His speech focused on two central themes: Competition among the States…
On January 26, 2026, The Nasdaq Stock Market (Nasdaq) filed a rule proposal with the Securities and Exchange Commission (SEC) that would permit the immediate suspension and delisting of a company listed on the Nasdaq Global Market (including the Global Select Market) or the Nasdaq Capital Market if its market…