Corpay (NYSE: CPAY) is a global leader in business payments, helping companies simplify and control vendor payments, international payments, and employee payments through modern financial technology solutions designed to help businesses move faster, smarter, and with greater confidence. ...
SM Energy Company is an independent energy company focused on the exploration, exploitation, development, acquisition, and production of natural gas and crude oil in the United States. The company was founded in 1908, incorporated in 1915, and became a public company through an initial public...
As the SEC considers the future of Regulation S-K, Pro Groups wanted to better understand how practitioners are working through these disclosure requirements in the real world. We launched a survey to collect this feedback which helped inform a Pro Groups comment letter to the SEC ...
Another amazing year is in the books, and it’s all thanks to members like you. You showed up time after time. You engaged in discussions, read blogs, attended webinars, and supported chapters. You helped make 2025 our best year yet. Before we ring in 2026, we’ve compiled the ultimate 'Best of...
By George Wilson [Part 4 of 5] Details of Share Repurchase Disclosure Modernization As we overviewed in the first post in this series, in late 2022 and early 2023, the SEC adopted four Final Rules that created a raft of new and detailed reporting requirements in...
[Part 2 of 5] Insider Trading Arrangements and Related Disclosures (Rule 10b5-1 Plans) By George Wilson As we overviewed in the first post in this series, in late 2022 and early 2023, the SEC adopted four Final Rules that created a raft of new and detailed reporting...
[Part 3 of 5] Listing Standards for Recovery of Erroneously Awarded Compensation Disclosures As we overviewed in the first post in this series, in late 2022 and early 2023, the SEC adopted four Final Rules that created a raft of new and detailed reporting requirements in...
By George Wilson [Part 1 of 5] In late 2022 and early 2023, the SEC adopted four Final Rules that created a raft of new and detailed reporting requirements in Forms 10-Q and 10-K. (The rules also affected proxy statements – more about that in a later post.) This is the first...
By George Wilson Metrics and other key performance indicators present complex disclosure considerations that are similar to issues surrounding the use of non-GAAP measures. It is important to remember that disclosure of metrics may be required, particularly in MD&A. Regulation...
By George Wilson In the SEC’s December 14, 2022, Final Rule, Insider Trading Arrangements and Related Disclosures , the transition provisions provided: Issuers that are SRCs will be required to comply with the new disclosure and tagging requirements in Exchange Act periodic...
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