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Andrew Moore, a partner in the firm’s Corporate practice, focuses his practice on public offerings and corporate finance, securities regulation, corporate governance and mergers and acquisitions. Andrew is a leader of the firm’s public companies group, regularly advising public companies on best corporate governance practices, disclosure matters and SEC compliance.

A few weeks ago, SEC Commissioner Crenshaw delivered a speech on SPACs that’s worth reading. Agree or disagree, it’s an excellent summary of the policy considerations behind the SEC’s recent rule proposal regarding SPAC IPOs – and a helpful reminder of the challenges to keep in mind for those navigating a SPAC transaction. Here’s the

Any time that the SEC Staff talks “materiality,” it’s worth listening given the importance of that determination. Last week, the SEC’s Acting Chief Accountant – Paul Munter – issued a statement regarding the correction of material errors in financials and how to assess materiality in this context. As always, when considering materiality in the financials

Last week, the SEC proposed changes to its beneficial reporting framework. Here’s the press release, a statement by Chair Gensler – and here’s the 193-page proposing release. The Schedule 13D/13G framework was designed more than 50 years ago to provide early warning for shareholders, companies, and the market in general of impending corporate