Recent public statements by Securities and Exchange Commission (SEC) Chairman Paul S. Atkins and Division of Corporation Finance Director James Moloney offer a useful preview of where the SEC is likely headed in 2026. While neither statement announces final policy, together they continue to signal an emphasis on disclosure reform rooted in financial materiality and capital formation.Continue Reading What Public Companies Should Know About SEC “Coming Attractions”
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SEC Division of Corporation Finance Issues Updated CDIs: Highlights
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On January 23, 2026, the Staff of the SEC’s Division of Corporation Finance released a series of updates to its Compliance and Disclosure Interpretations (CDIs). These revisions—covering proxy solicitation practices, broker search timing, executive compensation disclosures in spin‑offs, private offerings and integration, and lock‑up agreements in registered business combinations—reflect the Division’s ongoing effort to modernize and clarify interpretive guidance. Below is an overview of the most significant changes.Continue Reading SEC Division of Corporation Finance Issues Updated CDIs: Highlights