This Annual Review of Federal Securities Regulation ("Review") was prepared by the Subcommittee on Annual Review of Federal Securities Regulation, Committee on Federal Regulation of Securities Committee of the ABA Business Law Section. The Review provides a survey of significant developments in federal securities law and regulation during 2022. The Review is written from the perspective of practitioners in the fields of corporate and securities law, with emphasis on significant developments under the federal securities laws relating to companies, shareholders and their respective counsel. The Review discusses developments that are of greatest interest to a wide range of practitioners and addresses only final rules. Cases included in the Review are chosen for both their legal concept as well as factual background.
The Review has the following sections:
I. Introduction
II. Regulatory Developments 2022
III. Accounting Developments 2022
IV. Caselaw Developments 2023
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