DealLawyers.com Blog

The CAQ’s SEC Regulations Committee meets periodically with the SEC Staff to discuss emerging financial reporting issues relating to SEC rules and regulations. Last month, on TheCorporateCounsel.net, Dave shared that the Regulations Committee had published highlights from its Spring 2026 meeting with the Staff. As Dave noted, these highlights always offer useful insights into the Staff’s thoughts on a wide range of financial reporting issues. The meeting addressed these two topics of interest to this audience (among others):

– Corporation Finance Interpretations 130.05 and filer status determination upon consummation of a de-SPAC transaction; and

– Filing interim financial information for private operating company when a reverse merger between two operating companies occurs after fiscal quarter end, but before Form 10-Q is due.

– Meredith Ervine