Month: November 2021

sec examinations
Corp Finance News

SEC Staff Issues Accounting Guidance on “Spring-Loaded” Compensation Awards to Executives

The SEC staff released guidance for companies about how to properly recognize and disclose compensation cost for “spring-loaded awards” made to executives. Spring-loaded awards are share-based compensation arrangements where a company grants stock options or other awards shortly before it announces market-moving information such as an earnings release with better-than-expected […]

Enforcement News

SEC Announces Enforcement Results for FY 2021

The Securities and Exchange Commission today announced that it filed 434 new enforcement actions in fiscal year 2021, representing a 7 percent increase over the prior year. Seventy percent of these new or “stand-alone” actions involved at least one… Read the Full Press Release Have a securities law question? Call […]


SEC Proposes Updates to Electronic Recordkeeping Requirements

The Securities and Exchange Commission (“Commission”) is proposing amendments to the electronic recordkeeping requirements for broker-dealers, security-based swap dealers (“SBSDs”), and major security-based swap participants (“MSBSPs”). DATES: Comments should be received on or before January 3, 2022. View the complete rule proposal Originally posted at The Securities Law Blog […]