Changing your fiscal year-end? Why would you want to do that? This is the kind of oddball topic that might surface only once or twice during your career.
Most companies have a fiscal year-end that matches the calendar year. Their quarters end on March 31st, June 30th, September 30th and
With the April 13th deadline for mandatory Edgar filing for all Form 144s looming just ahead, the SEC amended Regulation S-T last week to expand the daily window for filing Forms 144 so that the “end of the day” deadline will be 10:00 p.m. Eastern Standard Time or Eastern Daylight Saving Time (whichever is currently
With the SEC’s final cybersecurity and climate disclosure rules just around the bend, and with increased scrutiny of disclosure already required under current rules, it’s fair to ask yourself whether it’s time to reevaluate your disclosure controls and procedures (DCPs). While the exact requirements of the final rules remain unknown, the picture has been painted
As we blogged back then, the SEC changed its rules last summer to finally mandate the Edgar filing of those few forms that were still being permitted to be filed in paper – mainly Form 144s and glossy annual reports. At the time, the SEC provided a six-month transition period for electronic filings of glossy