A&O Shearman was formed in 2024 via the merger of two historic firms, Allen & Overy and Shearman & Sterling. With nearly 4,000 lawyers globally, we are equally fluent in English law, U.S. law and the laws of the world’s most dynamic markets.
This combination creates a new kind of law firm, one built to achieve unparalleled outcomes for our clients on their most complex, multijurisdictional matters – everywhere in the world. A firm that advises at the forefront of the forces changing the current of global business and that is unrivalled in its global strength.
Our clients benefit from the collective experience of teams who work with many of the world’s most influential companies and institutions, and have a history of precedent-setting innovations.
Together our lawyers advise more than a third of NYSE-listed businesses, a fifth of the NASDAQ and a notable proportion of the London Stock Exchange, the Euronext, Euronext Paris and the Tokyo and Hong Kong Stock Exchanges.
On June 1, 2016, the US Securities and Exchange Commission approved a final rule, implementing a provision of the Fixing America's Surface Transportation Act, amending Form 10-K disclosure requirements.
On June 1, 2016, the US Securities and Exchange Commission
approved a final rule, implementing a provision of the Fixing
America's Surface Transportation Act, amending Form 10-K
disclosure requirements. The interim final rule allows Form 10-K
filers to provide a summary of business and financial information
contained in the annual report, provided that the summary also
contains hyperlinks to the more detailed disclosure in the
form.
The SEC also requested comment on whether the interim rule
should provide more guidance on the form and content of the summary
as well as the applicability of the amended rule to other annual
reporting forms.
Comments on the interim final rule must be received on or before
30 days after publication in the Federal Register.
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