By Edward S. Best, James B. Carlson, Robert E. Curley, Scott J. Davis, Jeffrey I. Gordon, Robert A. Helman, Michael L. Hermsen, James J. Junewicz, Kenneth E. Kohler, Philip J. Niehoff, Elizabeth Raymond, Laura D. Richman, David A. Schuette, Frederick B. Thomas, Mark R. Uhrynuk and James R. Walther
The Sarbanes-Oxley Act of 2002, the Securities and Exchange Commission's adoption of implementing regulations for that legislation and the SEC’s pursuit of its own initiatives have resulted in numerous changes in the required disclosures for publicly traded companies in the United States and for foreign companies that have securities listed or traded in the United States.
This Securities Update summarizes the changes in disclosure requirements over the past year-many of which have only recently become effective-that companies must comply with in preparing this year’s Form 10-K Annual Report and annual meeting proxy statement. This Update is intended to serve as a checklist of items to
