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Across topics and issues, borders and industries, we have the thought leadership you need to stay ahead of changes in the law.

Across topics and issues, borders and industries, we have the thought leadership you need to stay ahead of changes in the law.

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Publications

Hogan Lovells Publications

Principles matter: SEC amends disclosure rules for business, legal proceedings, and risk factors SEC Update

On August 26 the SEC adopted far-reaching amendments to Regulation S-K items that govern disclosures on business, legal proceedings, and risk factors in filings under the Securities Act of...

Hogan Lovells Publications

More investors to be accredited under amended SEC rules SEC Update

On August 26, the SEC amended its rules under the Securities Act of 1933 to expand the definition of "accredited investor" used for determining eligibility to invest in certain securities...

Hogan Lovells Publications

Supreme Court upholds limited SEC right to obtain disgorgement in court enforcement proceedings SEC Update

On June 22 the U.S. Supreme Court issued its long-awaited decision in Liu v. Securities and Exchange Commission, No. 18-1501, which resolved a cloud over the SEC's remedial powers that had...

Hogan Lovells Publications

SEC amends rules on financial reporting of business acquisitions and dispositions SEC Update

The SEC recently adopted comprehensive amendments to its rules that govern financial statement requirements for acquisitions or dispositions of significant businesses or other assets. The...

Hogan Lovells Publications

Practical insights for boards of directors in the time of COVID-19

The COVID-19 pandemic has created unprecedented uncertainty for all participants in the U.S. and global economy. To stem the spread of COVID-19, many local and national governments have...

Hogan Lovells Publications

COVID-19 U.S.: Considerations for quarterly reports on Form 10-Q

The COVID-19 pandemic continues to unfold rapidly and in uncertain directions. Companies will need to report the current and potential future effects and risks of COVID-19 on their...

Hogan Lovells Publications

SEC staff issues important guidance on shareholder proposals for the 2020 proxy season SEC Update

On October 16 the SEC's Division of Corporation Finance issued Staff Legal Bulletin No. 14K (CF) (SLB 14K) to provide updated guidance on the application of the "ordinary business"...

Hogan Lovells Publications

SEC staff announces changes to processing of shareholder proposal no-action requests SEC Update

The SEC’s Division of Corporation Finance recently announced changes to its process for responding to no-action requests that seek exclusion from proxy materials of shareholder...

Hogan Lovells Publications

SEC proposes to amend requirements for disclosure on business, legal proceedings and risk factors SEC Update

On August 8, the SEC proposed amendments to Regulation S-K to modernize required disclosures on business, legal proceedings and risk factors in Exchange Act and Securities Act filings. The...

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