US SEC
This blog explains why CFA Institute opposes broadly weakening public-market safeguards, examines the risks of easing Form S-3 requirements, and recommends a separate US venture market that expands access while protecting investors.
The SEC’s filer-status proposal would expand reporting exemptions to many more public companies, including large IPOs. This blog explains how investors should assess whether lower costs justify reduced disclosure, auditor assurance, and shareholder accountability for investors.
The US SEC’s withdrawal of proposed amendments to Rule 14a-8 halts efforts to strengthen shareholder proposal rights. The move reflects broader deregulation trends, raising questions about investor voice, corporate accountability, and governance balance.
The US SEC’s pause on key rules for cyber governance, swaps transparency, and Reg SCI marks a shift toward lighter oversight. The retreat reduces compliance burdens but heightens investor risk and uncertainty around market transparency and resilience.
Global deregulation is reshaping financial markets as the US, UK, and EU pursue lighter regulation to boost growth. CFA Institute warns that efficiency gains must not come at the expense of investor protection and market stability.
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Survey results: How firms are dealing with some of the most challenging issues in the SEC Marketing Rule.
CFA Institute forms working group to draft guidance on calculating private fund performance.
How is your firm complying with the performance requirements of the SEC Marketing Rule?
PCAOB audit partner transparency data provided a leading indicator of audit quality issues.
Five takeaways from CFA Institute response to SEC proposed rule on climate-related disclosures.
We support the formation of an ISSB because its “first principles” are important to the investment community and would address the full range of sustainability factors (i.e., beyond climate change alone) through which investors assess business performance. Crucially, the ISSB also would establish a global sustainability disclosure baseline, bringing coherence to a fragmented ecosystem in which investors have been forced to be multilingual.
A transition to a lower-carbon economy will have a significant impact on the global economy, with the US economy being no exception. It is time for the SEC to take the lead.
Perhaps most interesting about human capital relative to climate risk is that the financial statements are already supposed to provide some degree of information on human capital, such as compensation expense, but financial statements do not always do this. But now with the SEC involved, things may change.
We hope to see more regulators look to the GIPS standards as a set of best practices they can rely on, which will continue to help CFA Institute meet our goal of protecting investors.