Smaller reporting company (SRC) status under the rules of the Securities and Exchange Commission (SEC) is determined annually by reporting companies based on a company’s “public float” as of the last business day of the company’s second fiscal quarter. A more detailed discussion of the SRC qualification requirements and the…
As the 2023 proxy season draws to a close, Goodwin’s PCAP has prepared a reminder about the Say-on-Frequency Form 8-K Reminder. Many public clients that have held, or will hold, their annual meeting would have submitted a say-on-pay frequency vote to shareholders. Companies generally must disclose the voting results of…
If a company’s Form 10-K report for a fiscal year ended December 31 incorporates Part III disclosure by reference from the company’s definitive proxy statement, the company must either file its definitive proxy statement not later than 120 days after the company’s fiscal year end or file a Form 10-K/A…
Goodwin’s PCAP has updated our 2023 Form 10-Q Form Check Table for the quarter ended March 31, 2023. In addition to providing a comprehensive form check guide, the first several pages of the document provide an update on selected disclosure developments and trending disclosure topics for Form 10-Qs for the quarter…
A company may potentially lose WKSI status upon filing its Form 10-K or Form 20-F. To assist public companies in addressing this issue, we have prepared the following memo on navigating loss of WKSI status.
Goodwin’s Public Company Advisory Practice has completed its 2023 Proxy Statement Form Check. We are very excited to provide this tool for use by public companies in preparing their Proxy Statements. The Proxy Statement Form Check discusses recent disclosure developments and is updated for SEC rule changes that have occurred during the past several years. It also includes various practice tips and links to SEC guidance.
Goodwin’s Public Company Advisory Practice has completed its 2022-2023 Form 10-K Form Check Document for December 31 fiscal year-end companies. We are very excited to provide this tool for use by public companies in preparing their Form 10-Ks. The 10-K Form Check discusses recent disclosure developments and is updated for SEC rule changes that have occurred during the past several years. It also includes various practice tips and links to SEC guidance.
To assist public companies with their securities compliance obligations, Goodwin’s Public Company Advisory Practice has prepared an Earnings Release Compliance Checklist and Earnings Release Review Guide. Quarterly earnings releases are one of the most important disclosure documents that companies publish. The contents of these releases can significantly impact the price of a company’s publicly-traded securities.
