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Benjamin Dale is an associate in the Corporate & Securities practice at Perkins Coie. He has experience representing issuers and underwriters in domestic and cross-border capital markets transactions including securities offerings, consent solicitations, and redemptions. Ben also advises companies on corporate transactional matters, corporate governance, and securities regulations.

While attending Columbia Law School, Ben was a Harlan Fiske Stone scholar and a member of the Columbia Business and Law Association.

Prior to joining Perkins Coie, Ben was an associate at another law firm. He is also a certified public accountant (CPA) and previously worked as an audit manager at a large accounting firm.

Alas, even the SEC’s registration filing fees aren’t immune to inflation.  Recently, the SEC announced a nearly 34% increase to its registration fees.  Beginning October 1, 2023 – which is the start of the SEC’s fiscal year – the registration fee rate will increase from $110.20 per million dollars to $147.60 per million dollars. 


Recently, I blogged about what to do when you disagree with your auditor. Now I cover what to do when you break up. There are many reasons a company may find itself disengaging with its external auditor. For example, (1) the parties could face an irreconcilable disagreement, requiring the auditor to resign; (2) the auditor

I used to work as an auditor and I dreaded major disagreements with company management (which meant more stress, more work, and more scrutiny).  Now, as a corporate attorney, I get excited.  Here are the basic rules regarding disagreements between public companies and their external auditors:  

Taking a step back, the Sarbanes-Oxley Act directs the

Last month, the PCAOB issued a proposal for public comment (Release No. 2023-003) to replace current AS 2405 (“Illegal Acts by Clients”), in its entirety with a new AS 2405 (“A Company’s Noncompliance with Laws and Regulations”).  If adopted, the proposal would strengthen auditor requirements to identify, evaluate, and communicate possible or actual

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 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