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• The Final SEC Rule on Asset-backed Securities and Its Implications for the Candadian ABS Market ( February 2006 )
  

  On December 15, 2004, the U.S. Securities and Exchange Commission approved a comprehensive final rule (SEC Rule) that sets out the registration, disclosure and reporting requirements for asset-backed securities (ABS) under U.S. securities laws.

• SEC Accelerates and Expands Reporting of Significant Events on Form 8-K (4/04) ( May 2004 )
  

  Although the SEC's original Form 8-K proposal pre-dated the Sarbanes-Oxley Act of 2002 (the "Act"), final adoption of the amendments is responsive to the Act's explicit mandate for public companies to report presumptively material information "on a rapid and current basis." The Form 8-K Amendments also signal the possible beginning of the transition from a "periodic" to a "continuous" public company reporting system.

• SEC Proposes Rules to Address Comprehensively theRegistration, Disclosure, and Reporting Requirements forAsset-Backed Securities ( May 2004 )
  

  On April 28, 2004, the SEC proposed new and amended rules and forms for asset-backed securities. The present disclosure framework for asset-backed issuers has evolved over time from several sources, including a series of no-action letters and the filing review process. The SEC is proposing to address comprehensively the treatment of ABS and to bring a more uniform, transparent set of rules to the multitrillion dollar ABS market.

• SEC Adopts Amendments to Form 8-K ( March 2004 )
  

  On March 11, 2004, the Securities and Exchange Commission (SEC) adopted amendments to Form 8-K, the Exchange Act form used by public companies to disclose important events on a current basis. These amendments are intended to provide investors with better and faster disclosure of corporate events.

• Sarbanes-Oxley Act of 2002: SEC Adopts Rules Regarding Disclosure of Off-balance Sheet Arrangements and Aggregate Contractual Obligations ( February 2003 )
  

  In late January 2003, the SEC adopted final rules implementing Section 401(a) of the Sarbanes-Oxley Act of 2002 regarding disclosure of off-balance sheet arrangements and aggregate contractual obligations.

• Considerations of an IPO ( January 2001 )
  

  The decision to take a company public in the form of an initial public offering (IPO) should not be considered.

• Will ABS/MBS Launch From the Aircraft Carrier? ( April 2000 )
  

  Background In November 1998, the Securities and Exchange Commission proposed a set of changes to the regulatio.

• SEC Issues Staff Accounting Bullentin On "Materiality" In Preparing Financial Statements ( October 1999 )
  

  On August 13, 1999, the Staff of the Securities and Exchange Commission's Office of the Chief Accountant (the "Staf.