Category: Corporate Disclosures & SEC

When a corporate executive sells company stock, investors often ask the same question: Was the sale planned, or did the executive know something the market did not? That question sits at the center of Rule 10b5-1, a Securities and Exchange Commission (SEC) rule governing when securities trades may qualify for an affirmative defense against insider… Continue reading Insider Trading Rules Under Rule 10b5-1: A Plain-English Refresher

Materiality in SEC filings plays a central role in determining what public companies must disclose to investors. When a company files a Form 10-K, 10-Q, or 8-K with the U.S. Securities and Exchange Commission (SEC), not every business development or financial detail automatically becomes a public disclosure. One of the most important questions is whether… Continue reading Materiality in SEC Filings: How Companies Decide What Must Be Disclosed

Non-GAAP Metrics are common in corporate earnings reports, giving investors additional information alongside figures prepared under U.S. GAAP. When a public company reports quarterly earnings, investors often see two versions of financial performance: results prepared under U.S. GAAP and additional measures described as non-GAAP. GAAP, or Generally Accepted Accounting Principles, provides the standardized framework companies… Continue reading Non-GAAP Metrics in Earnings Reports: Why the SEC Pays Close Attention

Last Updated: August 9, 2026 Reviewed by: Nabila Delayovita SEC filing requirements 2026 are getting stricter. Missing a single SEC filing can cost a public company millions in fines and investor trust. With new climate and cybersecurity disclosure rules effective in 2026, compliance is more complex than ever. 1. Annual Report: Form 10-K The 10-K… Continue reading 5 Corporate Disclosure Rules Every Public Company Must Follow in 2026