Businesses that want to access capital markets by offering securities to investors may need time to put that strategy in motion. Immediate issuance may not align with their strategic or financial timelines. In such cases, a shelf offering — also known as a shelf registration — can serve as a flexible and efficient solution. This mechanism allows an issuer to register securities with the U.S. Securities and Exchange Commission (SEC) and delay the offering until conditions are optimal.

Issuers of asset-backed securities (ABS) are required to make regular filings with the U.S. Securities and Exchange Commission (SEC) to ensure transparency and investor protection. These filings include Form ABS-15G, which discloses repurchase requests related to breaches of representations and warranties; and Form ABS-EE, which provides asset-level data in a standardized XML format when applicable. In addition to these, issuers must file Form 10-D to disclose performance and distribution information for each reporting period.

What is SEC Form 11-K?

Some companies offer benefits to their employees in the form of stock purchase plans or 401(k) plans that include company stock. A stock offering of these types requires a unique type of reporting to the SEC — specifically Form 11-K. The purpose of the form is to track insider purchases and sales of stock, specifically those involving employees in the company.

Since implementing ActiveDisclosure, noco-noco has experienced substantial time savings, allowing the team to focus on other critical business areas.

In January 2024, the Securities and Exchange Commission (SEC) approved new rules and amendments to better align Special Purpose Acquisition Company (SPAC) transactions with traditional IPOs. Now as the June 30^th compliance date quickly approaches, businesses must prepare to meet the new structured data requirements.

IPOs are a crucial element in the tech ecosystem. They provide access to capital, liquidity for investors, and an avenue for increasing brand value. A successful public offering is an important milestone for every tech entrepreneur.

So, it’s no surprise that this week’s panel at NYC Tech Week, IPO journey in the era of AI, attracted a lively and engaged audience, eager for insights. I had the pleasure of participating in the discussion, which was sponsored by PwC and moderated by PwC partner Christina White.

Submitting filings to the U.S. Securities and Exchange Commission often comes with the possibility that the SEC will issue a comment letter in response. SEC comment letters aim to clear up an inconsistency, inaccuracy or vagueness in the filing. When companies receive one of these letters, they have a relatively short time to provide a comprehensive and accurate response. Timely and effective responses do more than ensure compliance — they also affect investor confidence in the business.

For decades, many American companies have relied on the global economy to provide them with the supplies, components, and talent they need to achieve their business goals. The recent introduction of new tariffs disrupts this balance, creating considerations that businesses must factor into their operations.

Tariffs involve adding a tax on imported goods paid to the government. In some cases, the institution of tariffs on imports from one country may lead other countries to place tariffs in retaliation, creating what is commonly called a “trade war.”

AI is transforming finance by automating tasks, enhancing accuracy, and generating strategic insights. To fully harness AI's power, finance professionals must familiarize themselves with the technology itself and need to master effective prompting—crafting questions and instructions for optimal results.

This guide explores tools, techniques, and strategies to maximize AI's potential, enabling efficient, data-driven financial reporting.

As we head into the final stretch of 2025, the markets are ending the year on a high note, but not without a fair share of uncertainty. We’re seeing strong equity performance even as inflation, regulation, and economic headwinds persist, not to mention the ongoing government shutdown. For finance leaders, this means walking a fine line: staying cost-conscious while continuing to invest in AI and digital innovation.