Annual Review of Federal Securities Regulation

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.