Investment Advisers

The Division of Examinations’ new ESG risk alert “needs some context,” Commissioner Hester Peirce says in a new statement of her own. Peirce says she ...

The strength of our capital markets can be traced in part to our investor-focused disclosure rules and I worry about the implications a stakeholder-focused disclosure ...

Now, as a new Chairman is coming into the SEC with a new agenda, is the perfect time for the Commission to consider afresh how ...

We are issuing this statement to highlight the potential accounting implications of certain terms that may be common in warrants included in SPAC transactions and ...

The great variety of takes on ESG makes it all the more important that the SEC not attempt to insert its own views in the ...

Staff are asked how the vendor would connect with the firm’s system and how firm information would leave the premises. If a vendor would have ...

The good news, examiners found, is that some advisers were on top of their ESG regimes. Regulators offer some tips from the best of the ...

This Risk Alert provides observations of deficiencies and internal control weaknesses from examinations of investment advisers and funds regarding ESG investing. It also provides observations ...

Market participants—including broker-dealers, exchanges, and RIAs—self-aggregate proprietary market data today. The Commission is adopting this provision to allow these market participants to aggregate consolidated market ...

Given this legal landscape, SPAC sponsors and targets should already be hearing from their legal, accounting, and financial advisors that a de-SPAC transaction gives no ...