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Public Companies & the Law

The issues facing public companies change rapidly. Our Public Companies & the Law blog helps companies and their management, board members and in-house counsel stay one step ahead. 

SEC Proposes Sweeping Registered Offering Reform and Filer Status Simplification
Blog May 20, 2026
On May 19, 2026, the Securities and Exchange Commission issued two companion proposed rulemakings that, if adopted, would represent the most significant overhaul of the Securities Act registration framework and Exchange Act filer status system in over two decades…
SEC Proposes Optional Semiannual Reporting on New Form 10-S
Blog May 06, 2026
On May 5, 2026, as previously previewed, the SEC proposed an option that would allow domestic Exchange Act reporting companies to file a single semiannual report on new Form 10-S instead of three quarterly reports on Form 10-Q…
SEC Provides Interpretive Guidance on the Application of Federal Securities Laws to Certain Types of Crypto Assets and Transactions
Blog April 16, 2026
On March 17, 2026, the SEC and CFTC jointly issued interpretive guidance regarding the application of federal securities laws to certain types of crypto assets and transactions (the “Interpretive Guidance”)…
Wall Street Journal Reports that SEC is Preparing a Proposal to Eliminate Mandatory Quarterly Reporting Requirements
Blog March 18, 2026
The Wall Street Journal reported that the SEC is developing a plan that would eliminate mandatory quarterly earnings reporting and instead allow public companies to report their financial results only twice a year…
Change on the Way: SEC Reiterates Commitment to Disclosure Reform
Blog February 19, 2026
Last week, James Moloney, Director of the SEC’s Division of Corporation Finance, released a statement reiterating the Division’s general commitment to disclosure reform on an expedited timeline…
Renewed Look at Semiannual Reporting: Where the Debate Stands Now
Blog September 23, 2025
The U.S. Securities and Exchange Commission and the current administration has again put the frequency of public-company reporting under the spotlight…
Congress Considering Securities Offering Reform to Encourage Capital Formation
Blog March 28, 2025
On Tuesday, March 5th, the U.S. House Financial Services Committee debated several bills that could have a significant impact on capital formation in private and public markets…
SEC staff clarifies new Form 10-Q requirement
Blog September 26, 2018
Yesterday the SEC staff issued CDI 105.09, which clarifies the date by which issuers must comply with the new requirement to present changes in stockholders equity in their interim financial statements.  Initially, there was concern that the requirement would be effective shortly before many companies would ordinarily file their Forms 10-Q for the quarter ending on September 30.  The new CDI clarifies that the staff will not object if issuers comply with the new requirement for the first……
Unexpected (but welcome) changes to Rule 701
Blog May 31, 2018
As noted in our earlier post Pre-IPO Companies can have disclosure obligations too, a recent Rule 701 enforcement action by the SEC has served as a reminder of the pitfalls that exist for private companies with increasing valuations and robust equity compensation programs. Happily, some relief is on the way based on a provision included in the recently enacted Economic Growth, Regulatory Relief, and Consumer Protection Act…
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We know that the issues facing public companies change rapidly, and we cover the topics that we know are on the minds of management, board members and in-house counsel. Attorneys from Foley Hoag’s Capital Markets practice provide updates on new and proposed regulations, analysis of interpretive guidance, best practices on governance issues as well as reminders on disclosure and compliance obligations that will keep you on track.