During the last year, the SEC and listing exchanges have adopted a number of new rules applicable to public companies impacting disclosure, corporate governance and controls and procedures with a variety of upcoming compliance dates. In this Alert, we provide a snapshot summary of the new requirements and when the requisite disclosure must first be included in upcoming SEC filing for most U.S. public companies with calendar year fiscal year-ends. Among the new current and upcoming disclosure requirements covered in this Alert are disclosures relating to:

     (1) Insider trading arrangements and insider trading policies and procedures;
     (2) Company share repurchases;
     (3) Cybersecurity risk management, strategy, governance and incidents; and
     (4) Clawback policies.

Furthermore, we discuss what companies should be doing now to prepare. The Annex to this Alert provides a summary of each disclosure requirement for calendar and non-calendar fiscal year-end companies.

View this Governance & Securities Alert.