Publications

Hogan Lovells Publications

SEC issues new interpretive guidance on cybersecurity disclosures

Prompted by concern over the increase in the risks and frequency of data breach incidents and other cyber-attacks affecting public companies, the Securities and Exchange Commission recently ...

Hogan Lovells Publications

NYSE amends rule on issuance of material news to prohibit release immediately after market close

On December 4, the SEC approved a New York Stock Exchange rule change that prohibits the issuance of material news by listed companies in the period immediately after the official closing...

Hogan Lovells Publications

SEC proposes rule amendments under the FAST Act to modernize and simplify disclosure

The SEC recently proposed amendments intended to update, streamline and improve its disclosure framework and to reduce the compliance burden for public companies. The proposed amendments,...

Hogan Lovells Publications

SEC issues new and revised guidance on CEO pay ratio rule

On September 21, the SEC and the staff of the Division of Corporation Finance issued new and updated interpretive guidance regarding the CEO pay ratio disclosure required by Item 402(u) of...

Hogan Lovells Publications

SEC issues new guidance on omission of interim financial information from draft registration statements

On August 17, the SEC's Division of Corporation Finance issued new guidance indicating that emerging growth companies (EGCs) and non-EGCs may omit from their nonpublic draft registration...

Hogan Lovells Publications

September 1 Effective Date for Exhibit Hyperlinks in SEC Filings Fast Approaching

Beginning September 1, public companies will need to comply with SEC rule amendments requiring that reports and registration statements filed on or after that date:

Hogan Lovells Publications

SEC Extends to Non-EGCs Process for Nonpublic Review of Registration Statements

On June 29, the SEC announced that its Division of Corporation Finance will allow all companies to submit for nonpublic review draft registration statements relating to initial public...

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