Search for: "Hester M. Peirce"
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9 Apr 2025, 1:56 pm
April 9, 2025 Clients, Friends, and Associates: As we move into 2025 and the first quarter comes to a close, we would like to highlight noteworthy industry updates that we found to be both interesting and impactful. [read post]
11 Aug 2024, 9:01 pm
The concept of materiality has been called the “bedrock” or the “cornerstone” of the corporate disclosure system established by Congress in the federal securities laws.[1] But, despite its importance, determining how to use or apply the concept can be difficult. [read post]
30 Jan 2024, 9:02 pm
I dissent from the Commission’s denial of a petition to amend Rule 202.5(e), our so-called gag rule.[1] This de facto rule follows from the Commission’s enforcement of its policy, adopted in 1972, that it will not “permit a defendant or respondent to consent to a judgment or order that imposes a sanction while denying the allegations in the complaint or order for proceedings. [read post]