SEC Issues C&DIs on Exchange Act Forms, Non-GAAP Financial Measures and Regulation S-K | Practical Law

SEC Issues C&DIs on Exchange Act Forms, Non-GAAP Financial Measures and Regulation S-K | Practical Law

An update on the SEC's release of compliance and disclosure interpretations (C&DIs) providing guidance on proxy and Form 10-K disclosure regarding non-continuing directors, disclosure of non-GAAP financial information, compensation discussion and analysis, frequency of say-on-pay and broker non-vote disclosure, and late filings on Form 12b-25.

SEC Issues C&DIs on Exchange Act Forms, Non-GAAP Financial Measures and Regulation S-K

by PLC Corporate & Securities
Published on 11 Jul 2011 • USA (National/Federal)
An update on the SEC's release of compliance and disclosure interpretations (C&DIs) providing guidance on proxy and Form 10-K disclosure regarding non-continuing directors, disclosure of non-GAAP financial information, compensation discussion and analysis, frequency of say-on-pay and broker non-vote disclosure, and late filings on Form 12b-25.