Guide to SEC Reporting Changes (Revised)

03/03/2010

Since the start of 2009, there have been material changes to the form and content of periodic reports and proxy statements. This memorandum outlines the changes in the federal securities laws and New York Stock Exchange (“NYSE”) rules since January 2009 that impact the form and content of 2009 Forms 10-K and 2010 proxy statements for domestic issuers subject to Regulation S-K.

Topics included in the guide are as follows:

I.

Disclosure Rules for Executive Compensation and Corporate Governance

II.

Broker Voting Rules 

III.

Reserve Reporting Requirements

IV.

Additional Extension of Compliance Date of Auditor Attestation Requirement for
Non-Accelerated Filers

V.

Mandatory XBRL and New Check Box on Cover Page of Form 10-K

VI.

New Accounting Codification

VII.

NYSE Governance Rule Changes

VIII.

Say on Pay 

IX.

Disclosure Regarding Provisions and Allowances for Loan Losses

X.

Disclosure Regarding Climate Change

To view the full text, click on the PDF linked below.

For more information, please contact:

Greg S. Samuel
214.651.5645
greg.samuel@haynesboone.com

Casey S. Cohn
214.651.5114
casey.cohn@haynesboone.com

Bruce Newsome
214.651.5119
bruce.newsome@haynesboone.com

 

 

Chris S. Kulander
713.547.2067
chris.kulander@haynesboone.com 

 

 

 

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