Category: News
The SEC’s Semiannual Reporting Proposal: Key Takeaways for Companies
By Liz Dunshee The SEC has issued its long-awaited proposal to permit semiannual reporting for US public companies. In this Cooley alert, we share a summary of how the rules would work if adopted as proposed. We also flag open questions that the SEC’s final release may address and issues […]
Nasdaq Raises Bar for SPAC IPOs: What Deal Teams Need to Know
By Liz Dunshee Even as the SEC works to ease disclosure requirements for public companies in an effort to “Make IPOs Great Again” – for example, through yesterday’s proposal to permit semi-annual (rather than quarterly) reporting, which my colleague Broc Romanek summarized in Cooley’s Governance Beat blog and which we […]
Improving Public Company Disclosure Requirements: Cooley Weighs In
By Liz Dunshee, Brad Goldberg, Reid Hooper, Justin Kisner, Michael Mencher, Victoria Peluso, Beth Sasfai, Sarah Sellers, Amanda Weiss The SEC is rethinking multiple aspects of its rule book – in ways that could meaningfully improve IPOs and the public company experience. As part of this effort, Cooley recently submitted […]
2026 Government Shutdown: What’s New, What’s Not
By Liz Dunshee On Saturday, January 31, funding lapsed for many government agencies – including the Securities and Exchange Commission. Unlike the government shutdown we experienced last fall, many folks expect the current shutdown to be short-lived – possibly ending this week. However, for companies trying to get to market, […]
Urgent: Pre-Shutdown Accommodation for Eligible IPO Issuers
By Liz Dunshee and Reid Hooper Our Cooley teams are working with clients to plan ahead for the looming government shutdown. For companies on the verge of the IPO, the staff has informally shared an important pre-shutdown accommodation that we didn’t have during the last go-round. The staff of the […]
Is Your Registration Statement About to Get a Whole Lot Easier?
By Liz Dunshee Last week, SEC Chair Paul Atkins announced that the staff would be taking a comprehensive look at Regulation S-K, which drives most of the line item disclosure requirements that apply to public companies and companies looking to go public. To give you a sense of what a […]
Nasdaq’s ‘Life-Changing Magic of Tidying Up’
By Liz Dunshee I don’t know about you, but the transition from one year to the next always feels like a good time to declutter. I’ve spent the past few weeks doing that, and now I’m focusing on not accumulating junk in the first place. As it turns out, the […]
California’s Proposed ‘Billionaire Tax’: Nine Things to Know
By Liz Dunshee A proposed California ballot initiative – “The 2026 Billionaire Tax Act” (also known as Initiative 25-0024) – has been getting a lot of attention, and it could have implications for business valuations, capital structures and other decisions in the coming year. Here are nine things to know: […]
Artificial Intelligence: How the New Executive Order Affects Your Compliance and Disclosures
By Liz Dunshee On December 11, 2025, President Donald Trump signed an executive order (EO) seeking to limit states’ regulation of artificial intelligence (AI) and instead establish “a minimally burdensome national policy framework for AI.” Cooley’s alert summarizes the EO and explains what it could mean for corporate compliance programs. […]
Navigating the Government Shutdown: SEC Operations and Your Offering (Live Updates)
November 13, 2025 By Liz Dunshee Your Post-Shutdown IPO Roadmap The 43-day government shutdown is (finally) over, with an appropriations bill signed into law late on Wednesday, November 12th, and the SEC Staff promptly returning to work on Thursday, November 13th. Right away, the Division of Corporation Finance issued 9 […]