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SEC Staff Announces Plan to Publicly Release Comment Letters and Responses ( August 2004 )
The staff of the Securities and Exchange Commission (SEC) announced on June 24, 2004, that it plans to begin releasing SEC comment letters and issuer responses related to disclosure filings reviewed by the Divisions of Corporation Finance and Investment Management. The comment letters and responses will be available to the public on the SEC's website. This new policy will apply to filings made after August 1, 2004. -
SEC Proposes Auditor Independence Rules ( December 2002 )
The SEC has proposed rules to implement Section 208(a) of the Sarbanes-Oxley Act of 2002. The proposed rules would, among other things: strengthen the existing auditor independence rules; clarify the scope of non-audit services prohibited to be performed by a company's outside auditor; and specify the pre-approval requirements in respect of non-audit services. -
SEC Proposed Rule: Standards of Professional Conduct for Attorneys ( November 2002 )
The Securities and Exchange Commission (the "SEC" or "Commission") has proposed new rules as directed by Section 307 of the Sarbanes-Oxley Act of 2002 (the "Act"). The rules, if adopted, would represent the first comprehensive regulation by the SEC of the professional conduct of attorneys appearing before the SEC. -
SEC Proposes Rules for Comment Implementing Section 406 of the Sarbanes-Oxley Act ( November 2002 )
On October 22, 2002, the Securities and Exchange Commission (SEC) proposed rules for comment that, if adopted, will implement Section 406 of the Sarbanes-Oxley Act of 2002 (the Act). In general, Section 406 of the Act requires the SEC to enact rules requiring public companies to disclose whether they have adopted codes of ethics for their respective principal executive officers and senior financial officers and further directs the SEC to promulgate rules requiring issuers to disclose on Form 8-K, or by the Internet or other electronic means of transmission, whether such policies are ever waived or amended. -
The SEC and The IRS ( December 1999 )
The Importance of Being Earnest with The SEC and The IRS In the last several years, the field of municipal fi. -
Changes and Proposals Affecting Rules 144, 145 and Regulations ( March 1997 )
This alert details the SEC recent changes in rules 144 and 145 as they pertain to the holding period for certain securities. -
Checkosky II: D.C. Circuit Deals Blow to SEC?s Enforcement of Rule 2(e) ( May 1998 )
This article discusses the opinion in Checkosky v. SEC, 1998 WL 135489 (D.C. Cir. 1998) where the D.C. Circuit Court of Appeals unanimously ordered the dismissal of SEC proceedings suspending two accountants for "improper professional conduct" under SEC Rule 2(e)(1)(ii). -
Ten Tips To Avoid SEC Problems in Acquisition Accounting ( April 1999 )
An article providing ten rules of the road for M & A lawyers who want to avoid SEC intervention that may substantially delay or even kill a deal. -
PPMC Accounting Practicers Draw Scrutiny ( October 1998 )
Physician practice management companies ("PPMCs") have emerged as one of the dominant new faces in health care cons.
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