Disclosure Developments for Public Companies for the Upcoming Annual Disclosure Season
January 18, 2006
This memorandum summarizes material changes, developments and trends that will affect the process of preparing the Form 10-K and annual meeting proxy statement. In addition to the changes to the Form 10-K, which are currently in effect, the memorandum discusses recent proposals made by the New York Stock Exchange (NYSE) and The Nasdaq Stock Market, Inc. (Nasdaq) with respect to their corporate governance listing standards and proposals made by the NYSE and the Securities and Exchange Commission (SEC) in December 2005 relating to electronic delivery of proxy materials. We do not expect the proposals regarding electronic delivery of proxy materials to go into effect for the 2006 proxy season. It is unclear when the proposed changes to the NYSE and Nasdaq corporate governance listing standards will become effective.
Please click here to view the entire White Paper in Adobe PDF format.
