Financial regulations

The commission unveiled an eagerly awaited proposed rule on climate risk disclosures that public companies would need to start including in their registration statements and periodic reports.

Companies will need to reveal detailed information about their greenhouse gas pollution under a new U.S. Securities and Exchange Commission plan, marking a major shift in how corporations must show they are dealing with climate change.

When companies suddenly replace their auditing firms, the required SEC disclosures are often vague and may be a signal of a forthcoming restatement, but timing is a crucial factor.

Corporate directors and executives aren’t supposed to use privileged information about their companies to enrich themselves at the investing public’s expense.

The Securities and Exchange Commission is ramping up enforcement against cryptocurrency providers, as the Internal Revenue Service has also stepped up investigations and compliance efforts.

The SEC has tweaked certain accounting rules and is considering doing more.

Find out why the recent guidance from the SEC on how SPAC warrants are classified requires careful consideration of the specific facts and circumstances for each entity and each contract.

The new commissioner is poised to confront everything from the fallout of the GameStop trading frenzy to the deluge of SPACs.

The Securities and Exchange Commission tapped deputy chief accountant Paul Munter to become acting chief accountant when chief accountant Sagar Teotia leaves in February.

President Biden has picked Allison Herren Lee, a member of the Securities and Exchange Commission, as the acting chair of the SEC, as nominee Gary Gensler waits in the wings as a more permanent chair once he is confirmed by the Senate.