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How EU and U.S. Disclosure Requirements Differ While Sharing the Same Goals

Reynolds Holding

Financial markets and securities regulation in the European Union and the United States are converging in an increasing number of areas, from the repression of market manipulation to the provision of stricter requirements for market gatekeepers, such as auditing firms and credit rating agencies. 2] Stephen J. Company & Fin.

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Compliance Audit Basics: Definition, Types, and What to Expect

Audit Board

In this article, we will introduce you to the basics of compliance audits , break down various types, and give some firsthand advice on what to expect and how to successfully navigate a compliance audit. Other common frameworks include SOX, SOC 1, SOC 2, PCI DSS, ISO/IEC 27001, FISMA, FINRA, and others. Who may need it?

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Sullivan & Cromwell Discusses the Implications for Financial Institutions of Proposed SEC Climate Disclosure Rules

Reynolds Holding

1] In the United States, under the SEC’s existing disclosure framework as set forth in its 2010 guidance on climate-related disclosures, [2] disclosure of specific climate-related metrics is not mandatory. The SEC’s proposed climate disclosure rules consist of new Items 1500-1507 of Regulation S-K and a new Article 14 of Regulation S-X.

Finance 45
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Cooley’s 2023 Cross-Border M&A Year in Review: Navigating Choppy Waters into a More Buoyant 2024

Cooley M&A

trillion in 2018 and 2019, respectively [1]. This relative unattractiveness for dealmaking in Europe resulted in the proportion of non-European acquirers participating in European cross-border M&A transactions dropping from 12.55% in 2021 to 9.25% in 2023. [2] trillion – representing a 10-year low. trillion and $4.09