Topic: COVID-19

SEC Issues Guidance on Deadline for Part III Information Omitted From Form 10-K

The SEC issued new guidance yesterday supplementing its previously-announced COVID-19 order that gives relief from Exchange Act filing deadlines (see our blog post about the COVID-19 order here).  The guidance details how the order applies to companies that omitted from their annual report on Form 10-K the information required under Part III of Form 10-K.

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SEC Provides COVID-19 Disclosure Guidance

The SEC’s Division of Corporation Finance issued new COVID-19 disclosure guidance on March 25, 2020. This follows earlier guidance and relief offered by the Staff. (See the links here, here and here, for example.) The SEC is encouraging thoughtful, tailored and widely disseminated disclosure by affected companies, even in the absence of a specific line item requirement.

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SEC Coronavirus Guidance on Shareholder Annual Meeting Engagement

On March 13, 2020, the SEC issued guidance regarding the effect of the coronavirus (COVID-19) ‎on upcoming annual shareholder meetings. The SEC advised that a company that has already ‎mailed and filed its proxy materials can change the date, time, or location (including changing to a ‎‎“virtual (or “remote-only”) meeting”) of its annual meeting without mailing additional proxy ‎materials so long as that company promptly‎

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SEC Guidance on Coronavirus Disclosures

The SEC, together with the PCAOB, recently updated guidance to reporting companies on issues ‎arising from the coronavirus (COVID-19) outbreak. On February 19, 2020, SEC Chairman Clayton, ‎PCAOB Chairman William Duhnke, and senior members of the SEC staff advised that, while ‎specific analysis of the impact of the coronavirus may not be feasible, information about a ‎company’s plan and response to its outbreak could be material and may need to be disclosed.‎

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