Resource Library

This guide explores key legal issues, rules, and developments regarding bribery and corruption across a range of jurisdictions.

This guide is designed to provide a roadmap to help navigate the financial statement requirements of the federal securities laws.

It focuses principally on the requirements for new registration statements in public offerings, including initial public offerings by emerging growth companies (EGCs) under the JOBS Act.

This quick reference guide provides a list of Form 8-K Filing Events to be reported. It also includes Securities and Exchange Commission filing and staleness dates for 2025.

This quick reference guide provides a overview of Section 16 of the US Securities Exchange Act of 1934 (Exchange Act).

This quick reference guide lists key dates for foreign private issuers, points about Form 6-K, and filing deadlines.

Issuing convertible notes has long been an attractive capital-raising option for public companies.

This primer aims to demystify the underlying financial and accounting principles and the mechanics that have developed to respond to the changing frameworks and strategies.

On November 12, 2024, the Antitrust Division of the US Department of Justice released updated guidance for its prosecutors on evaluating corporate compliance programs.

This articles discusses the guidance, which stresses heightened focus on emerging antitrust risks, enhanced support and incentives, and proactive monitoring.

On October 10, 2024, the US Federal Trade Commission (FTC) approved new requirements for reporting qualifying M&A transactions to the FTC and US Department of Justice under the Hart-Scott-Rodino (HSR) Act.

The new HSR rules significantly expand the amount of information parties must submit to the FTC and DOJ to file under the HSR Act as compared to the decades-old HSR notification form.

Artificial intelligence (AI) has become an indispensable tool, but with the rapid advancement in the technology has come a rise in electricity demand, drawing regulatory attention on the natural resources that AI requires.

Within this context, companies and policymakers are considering how AI may contribute both to sustainable solutions and environmental impacts. For companies that have committed to environmental targets and are simultaneously advancing AI and seeking power to do so, managing both goals can lead to a competitive advantage.

On October 21, 2024, the Securities and Exchange Commission’s (SEC) Division of Examinations (the Division) published its annual examination priorities for 2025 (2025 Priorities). This resource outlines some of the key findings from the report.