The SEC staff has published guidance to help companies hold annual shareholder meetings and engage with shareholders in the current environment.
On March 13, 2020 (updated April 7, 2020 and January 19, 2022), the SEC’s Division of Corporation Finance and Division of Investment Management staff published guidance designed to facilitate the ability of companies to hold annual shareholder meetings, including virtual meetings, while complying with federal securities laws.
The guidance:
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Use our Accounting Research Online for financial reporting resources.