- with Finance and Tax Executives
- with readers working within the Securities & Investment industries
Additional Authors: Kosisochukwu Ifediba
This Annual Review ("Review") was prepared by the
Subcommittee on Annual Review of Federal Securities Regulation of
the ABA Business Law Section's Committee on Federal Regulation
of Securities. The Review is a survey of significant developments
in federal securities laws and regulations, as well as developments
relating to accounting pronouncements and securities litigation
matters, in 2023. The Review is divided into three sections:
regulatory actions, accounting statements and caselaw developments.
The Review is prepared by and for securities practitioners and
securities litigators. This results in an emphasis on significant
developments under the federal securities laws relating to
companies, shareholders, and their respective counsel. Its
discussion is limited to those developments of greatest interest to
a wide range of practitioners and addresses only final rules.
The Review has the following sections:
I. Introduction
II. Regulatory Developments 2023
III. Accounting Developments 2023, and
IV. Caselaw Developments 2023.
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