This User’s Guide from Latham & Watkins and KPMG is designed to provide a roadmap to help navigate the financial statement requirements of the US federal securities laws. We focus principally on the requirements for new registration statements in public offerings by “foreign private issuers” (a term that covers most non-US issuers other than foreign governments), including initial public offerings by emerging growth companies (EGCs) under the JOBS Act.1 We also summarize briefly the practices in the Rule 144A market.
Even public companies with a strong code of conduct, an exemplary tone at the top, robust internal controls, and a culture of compliance may face allegations of misconduct that can lead to an investigation by the Division of Enforcement of the US Securities and Exchange Commission (the SEC, the Enforcement Division, or the Commission). For a public company, the initiation of an SEC investigation can be startling to the company’s board and senior management. This Guide developed by Latham & Watkins is a resource for public company executives and in-house counsel facing an investigation by the Commission. Competently navigating the investigative process from the beginning is imperative and can help a company avoid an enforcement action or otherwise minimize potential sanctions, while allowing senior management to focus on operating the company’s business.
Read a summary of key developments in California environmental law to consider in 2023.
Learn about the merger control thresholds in India.
In this multi-jurisdictional guide, explore an overview of key legal issues, rules and developments regarding insurance and reinsurance across a range of jurisdictions.
In this multi-jurisdictional guide, explore an overview of key legal issues, rules and developments regarding mergers and acquisitions (M&A) across a range of jurisdictions.
Some topics covered include key considerations across the healthcare world and privacy and health in times of Covid-19.
In this multi-jurisdictional guide, explore an overview of key legal issues, rules and developments regarding litigation and dispute resolution across a range of jurisdictions.
In this multi-jurisdictional guide, explore an overview of key legal issues, rules and developments regarding aviation law across a range of jurisdictions.
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