The Securities and Exchange Commission (SEC) proposed changes to regular reporting requirements for investment companies, including mutual funds. The SEC also postponed the implementation date for the ...
On December 18, 2025, President Trump signed into law the Holding Foreign Insiders Accountable Act (HFIAA), which eliminates a long-standing exemption that enabled foreign private issuers (FPIs) to ...
Not long ago, I was speaking with a controller at a medium capitalization (mid-cap) company who told me she had spent nearly 300 hours last quarter reconciling spreadsheets for her SEC filings. She ...
As you may recall, the Holding Foreign Insiders Accountable Act (the HFIAA) was signed into law on December 18, 2025. In a nutshell, this means that directors and officers of foreign private issuers ...
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