Reynolds Holding

JULY 23, 2023

During the filing review process, the SEC will issue comment letters to firms whose disclosures are inconsistent with applicable SEC reporting requirements or “materially deficient in explanation or clarity” (SEC 2019b). We examine all SEC comment letters referencing a firm’s earnings conference call(s).

Compliance 52

Compliance Corporate Finance Marketability Finance 52

Reynolds Holding

APRIL 3, 2024

1] This guidance is not promulgated through notice-and-comment rulemaking, but appears in staff statements and speeches, phone calls, some types of no-action letters, and the like. 12] Had the Commission sought robust comment on the fee before adopting it, we would have learned that it is unworkable for many funds.

Start-ups 45

Start-ups Banking Marketability Compliance 45

Appraisers Blog

JUNE 2, 2023

We used to have a different tone and real leadership, people in the valuation industry actually did care about ethics, fair dealings, accountability, defending the sole proprietor model, real support networks for small business owners.

Appraisal 75

Appraisal Marketability 75

Internal Audit 360

DECEMBER 21, 2022

Still, every internal audit function needs to adjust the generic stated mission of internal audit to the company’s context: Specific risks and opportunities, legal requirements, culture-specifics, and tone at the top. Feel free to add your responses in the “Comments” section below. So, we leave you with some questions.

Start-ups 52

Start-ups Compliance Specific Risk 52

Harvard Corporate Governance

OCTOBER 5, 2022

The SEC’s oversight of publicly-traded firms includes both routine monitoring through comment letter reviews of firm’s reporting compliance and pursuing enforcement actions against firms if their public reporting is deficient. Our empirical analysis reveals two main sets of findings.

Compliance 224

Compliance Finance Marketability 224

Reynolds Holding

SEPTEMBER 11, 2023

Some of the most alarming aspects of the Proposed Rules came in the proposing release and requests for comment, with even more severe prohibitions than the formal ProposedRules put on the table such as a ban on 2 and 20 compensation or caps on management fees. The Proposed Rules Housed Some Red Herrings as We Hoped.

Compliance 40

Compliance Marketability Start-ups Banking 40

Reynolds Holding

JUNE 27, 2023

The opposition statement may take a tone very different from the negotiation discussions, and requiring it to be sent in the middle of negotiations may disrupt the dynamics and process. However, more recently, some commentators and market participants have advocated for a private ordering approach to shareholder proposals.

Corporate Finance 45

Corporate Finance Marketability Finance Start-ups 45

ThomsonReuters

JUNE 7, 2021

On March 15, 2021, the SEC invited public comments on climate change disclosures, including a series of questions to be considered when evaluating disclosure rules “with an eye toward facilitating the disclosure of consistent, comparable, and reliable information on climate change.”

Compliance 98

Compliance Start-ups Private Equity Firm Finance 98