Periodic Reporting and Communications Regulatory Compliance Checklist

The following is a brief sample of just a few of the areas we explore when conducting a periodic reporting and communications regulatory compliance review. For more information on the complete audit checklist, or to discuss questions or concerns specific to your organization, please contact Howard E. Berkenblit.

’34 Act Periodic Reporting

• Are the Company’s forms compliant with all rules?
• Do the Company’s filings cover SEC “hot button” areas of focus and latest SEC guidance?

Specific Disclosure Issues

• Does the Company’s “MD&A” include all known trends and uncertainties?
• Are the Company’s “CD&A” and tables compliant with rules and latest SEC guidance?
• Are the Company’s SOX 404 disclosures adequate?
• Will the Company’s non-GAAP financial measures withstand SEC scrutiny?
• Does the Company’s forward looking statements safe harbor provide maximum protection to the Company?

Communications Issues

• Are the Company’s process for earnings calls and related SEC filings compliant?
• Does the Company have a disclosure policy understood by all within the Company?
• Do the Company’s procedures cover social media?
• Are the Company’s analyst presentations compliant with Regulation FD?

Trading Issues

• Does the Company have an effective policy to prevent insider trading?
• Does the Company assist insiders to ensure timely reporting and avoidance of short-swing profits?
• Is the Company delivering all required documents to equity plan participants?

 Learn more about Sullivan & Worcester's Regulatory Compliance Checklists.

© 2011 Sullivan & Worcester LLP. Because sound legal advice must necessarily take into account all relevant facts and developments in the law, the information you will find on this page is not intended to constitute legal advice or a legal opinion as to any particular matter.