JD Supra

Final Amendments to Regulation S-P under Securities Exchange Act of 1934

On May 15, 2024, the Securities and Exchange Commission (the “SEC”) issued final amendments (the “Amendments”) to Regulation S-P (originally adopted in 2000), which governs the treatment of a customer ...

Assaí Announces Intention to File a Form 15F to Deregister in the United States under the U.S. Securities Exchange Act of 1934

Sendas Distribuidora S.A. (B3: ASAI3) ("Assaí") announces its intention to file a Form 15F with the U.S. Securities and ...
JD Supra

The Second Circuit Revives Exchange Act Claims Against Outside Auditor, Finding Alleged Misstatements In Audit Certification To Be Material

On October 31, 2024, the United States Court of Appeals for the Second Circuit revived claims brought under Section 10(b) of the Securities Exchange Act of 1934 (“Exchange Act”) and Rule 10b-5 against ...
Law

The Evolving Scope of the Exchange Act’s Internal Accounting Controls Provision

White & Case attorneys discuss the changing scope of the internal accounting controls provision under Section 13(b)(2)(B) of the Exchange Act. They analyze recent developments and highlight growing ...