12:30 – 1:30 p.m. (ET) | 11:30 a.m. – 12:30 p.m. (CT) | 9:30 – 10:30 a.m. (PT)
CLE credit applications will be made.
Please join McGuireWoods’ Securities and Exchange Commission practice group for an informative discussion of securities law developments and guidance on compliance matters.
Pay Ratio Disclosure Rule
As prospects for the repeal or delay of the CEO pay ratio rules dim, Will Tysse will discuss what public companies should be doing now to prepare for CEO pay ratio disclosures in 2018.
Going Concern Evaluations for Interim Periods
The Financial Accounting Standards Board’s Accounting Standards Update 2014-15 requires management to perform a going concern evaluation for interim periods within annual periods beginning after December 15, 2016. David Rivard will discuss the ASU and the impact it has had on public companies.
Update on Exhibit hyperlinks and HTML format
Porter Durham will discuss the updated compliance guidance on implementation of the final rules adopted by the SEC in March, which require companies to include hyperlinks to each document listed in the exhibit index of any registration statement or report filed on the EDGAR system went into effect September 1.
Reviewed by Stephen Older.
James M. Anderson, III, Partner (Moderator)