Nicolas Grabar  Cleary Gottlieb Steen & Hamilton

Michael D. Mann  Richards Spears Kibbe & Orbe

Alan L. Beller, Director, Division of Corporation Finance, Securities and Exchange Commission, Washington, DC

Wayne E. Carnall, Partner, SEC Services, PricewaterhouseCoopers LLP, Florham Park, NJ

Paul M. Dudek, Chief; Office of International Corporate Finance, Securities and Exchange Commission, Washington, DC

Janet L. Fisher Cleary Gottlieb Steen & Hamilton

John J. Huber  Latham & Watkins

Joseph McLaughlin Sidley Austin

Homer E. Moyer Miller & Chevalier

Paul Munter, Partner, KPMG LLP, New York, NY

Ellen J Odoner Weil, Gotshal & Manges

Walter Ricciardi, Deputy Director Division of Enforcement, Securities and Exchange Commission, Washington, DC

William P. Rogers, Cravath, Swaine & Moore LLP, London, GBR

Rhonda Schnare Public Company Accounting Oversight Board 

Edward J. Waitzer  Stikeman Elliott

Richard H. Walker, Managing Director and General Counsel, Deutsche Bank AG, New York, NY

Offering reform and foreign issuers

Deregistration by foreign issuers

Transition to IFRS

Related Topic Pages

• Foreign Private Issuers
• Securities Offering Reform
• FPI Deregistration
• IFRS - Foreign Accounting
• IASB Convergence

A. Beller, P. Dudek, J. Huber, W. Rogers, Jr.

Related Topic Pages

• IFRS - Foreign Accounting
• IASB Convergence

P. Munter, R. Schnare

10b-5 letter practices

Directors' due diligence; effects of Worldcom

Role of auditors in due diligence: Europe and the U.S.

Disclosures in 144A vs. registered transactions

Related Topic Pages

• Due Diligence
• Worldcom Aftermath
• Rule 144A
• Regulation S

W. Carnall, J. Huber, J. McLaughlin, R. Walker

SEC review of 20Fs

Review of standard SEC comments

Restatements

Section 404 reporting

Related Topic Pages

• Form 20-F
• SEC Staff Comments
• Financial Restatements

W. Carnall, P. Dudek, N. Grabar

Issues for global financial institutions

Market Abuse Directive

Transparency Directive and Regulation FD

Effects of European regulation on non-European issuers

Related Topic Pages

• Regulation FD

J. Fisher, R. Walker, E. Waitzer

Controlling shareholders

Role of audit committees

Compliance with Section 404

Related Topic Pages

• Foreign Private Issuers
• IFRS - Foreign Accounting
• IASB Convergence

J. Fisher, E. Odoner, E. Waitzer

Preparing a foreign issuer for SEC oversight

Cooperation with an investigation

Self-reporting

FCPA issues

Related Topic Pages

• SEC Enforcement
• Foreign Corrupt Practices Act

M.Mann, H. Moyer, Jr., W. Ricciardi, R. Walker