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Ideas & Insights


Financial Reporting Insights

SEC implements two FAST Act provisions

Interim final rules revise certain requirements of Form S-1 for emerging growth companies and smaller reporting companies.

Financial Reporting Insights

SEC guidance on pay ratio disclosure

The SEC has provided guidance to assist registrants in preparing their disclosures pursuant to Regulation S-K Item 402(u).

Financial Reporting Insights

SEC reviews use of non-GAAP measures

The SEC has established an internal task force to review selected Form 10-K filings that use “non-GAAP” financial measures.

Financial Reporting Insights

SEC expands the Regulation A exemption

The SEC has adopted rules exempting from the registration requirements offerings of up to $50 million of securities within a 12-month period.

Financial Reporting Insights

Updated Guide to going public

Our guide discusses the process of going public, and reviews considerations for and against being a public company.

Insight Article

An overview of the JOBS Act

A seven-page summary outlining the JOBS Act’s major provisions regarding capital access and reduced regulatory reporting requirements for small to ...

White Paper

Board composition

RSM/NACD white paper on board composition that looks at the skill sets needed by today’s corporate boards.