The SECond Take: Recent Episodes
Josh Cohen
Welcome to Checkpoint Presents: The SECond Take, a podcast from Thomson Reuters. In each episode, we’ll delve into recent regulatory promulgations to take a second look at key developments in SEC disclosure, registration and reporting.
Recent SEC Rules continue to refine the definition of a “Smaller Reporting Company” (SRC), the threshold limits for such a designation and subsequent determination for any such qualifying entity. Join host, Josh Cohen, and guest, Allan Afterman, as they discuss all things SRC, from history to current status and, most importantly, the principal benefits of being an SRC.
Podcast Host Joshua Cohen is a Senior Editor at Thomson-Reuters, working with their suite of Checkpoint SEC compliance products.
Show Guest Allan B. Afterman, CPA, Ph.D., was a member of the Executive Office Research Department and Assistant to the National Directors of Accounting, Auditing, and SEC Practice at major international public accounting firms. He is the author of numerous Thomson Reuters publications and has written a number of articles for professional journals. Dr. Afterman lectures extensively on U.S. and international securities regulation, financial reporting, and disclosure matters and is a former Adjunct Associate Professor in the Booth School of Business at the University of Chicago.
The Securities and Exchange Commission recently issued a Concept Release on Harmonization of Securities Offering Exemptions, (Concept Release No. 33-10649). This release solicits input from constituents on ways in which the Securities Act’s exempt offering framework could be simplified and streamlined to stimulate capital formation and expand investment opportunities while, at the same time, not sacrificing investor safeguards. Join host, Josh Cohen, and guest, Allan Afterman, for a discussion of this release and what it hopes to offer investors.
Podcast Host Joshua Cohen is a Senior Editor at Thomson-Reuters, working with their suite of Checkpoint SEC compliance products.
Episode #2 Show Guest, Allan B. Afterman, CPA, Ph.D., was a member of the Executive Office Research Department and Assistant to the National Directors of Accounting, Auditing, and SEC Practice at major international public accounting firms. He is the author of numerous Thomson Reuters publications and has written a number of articles for professional journals. Dr. Afterman lectures extensively on U.S. and international securities regulation, financial reporting, and disclosure matters and is a former Adjunct Associate Professor in the Booth School of Business at the University of Chicago.
Episode #1, “Don’t Mine Me!” examines Final Rulemaking Release 33-10570, Modernization of Property Disclosures for Mining Registrants. In this Release, the SEC issued new Subpart 1300 to Regulation S-K (consisting of new Items 1300 through 1305). With guest speaker David R. Fishkin, we learn what the significance of this new subpart is for filers, what the effective dates are, and what do filers need to pay particular attention to when completing disclosure reporting.
Podcast Host Joshua Cohen is a Senior Editor at Thomson-Reuters, working with their suite of Checkpoint SEC compliance products.
Show Guest David R. Fishkin, J.D., currently serves as the Senior Vice President, General Counsel, and Corporate Secretary of Planet Payment, a NASDAQ publicly-traded company in the payment processing business (acquired and taken private by The Fintrax Group in 2017). Mr. Fishkin joined Planet Payment in 2015 and has extensive experience in corporate finance, securities, mergers and acquisitions, and corporate governance. Mr. Fishkin has practiced at several law firms, including Sidley Austin, Parker Chapin, and Snow Becker Krauss, where he joined the firm as a member in 2005. Mr. Fishkin is admitted to practice in the State of New York. He graduated from Brooklyn Law School in 1993 where he was an editor of the Brooklyn Law Review. Mr. Fishkin received a B.A. in Economics from Binghamton University where he graduated with Honors.