Timely Takes Podcast: The SEC's December 2022 Non-GAAP CDIs

 

Jolie Yang

Matthew Franker is a partner in Covington & Burling LLP's securities and capital markets practice

Matthew Franker is a partner in Covington & Burling LLP's securities and capital markets practice. Matt has nearly twenty years of experience advising public and private companies, underwriters, and boards of directors in capital markets offerings, securities disclosure and compliance, corporate governance and ESG matters, mergers and acquisitions, and general corporate issues. Matt, a former SEC staff member, also has extensive experience advising clients on SEC rulemakings and regulatory proceedings.

Topics:

  1. What issues did the SEC address in its most recent round of Non-GAAP CDIs?
  2. Do the CDIs add new guidance or reinforce what the Staff of Corp Fin has been saying in the comment letter process?
  3. Should we expect a renewed enforcement focus on Non-GAAP compliance issues following the CDIs?
  4. What are the key takeaways for public companies from this latest round of CDIs and the Staff's overall approach to Reg G compliance?

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The views set forth in the podcast are the speaker's personal views and do not necessarily reflect those of the academic institution or other committees & organizations with which he is associated.