Monday, March 29. 2021
FERC Extends 3rd Quarter Filing Deadlines for Natural Gas & Oil Pipeline Companies
On March 23, 2021, the FERC announced several filing deadline extensions for third quarter 2021 quarterly filings for electric utilities, natural gas, and oil pipeline companies. These extensions are intended to allow additional time necessary for the transition to the XBRL-based system.
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SEC Issues Interim Amendments and Seeks Public Comment on Holding Foreign Companies Accountable Act
On March 24, 2021, the SEC approved provisional final amendments to carry out congressionally mandated submission and disclosure conditions introduced in the Holding Foreign Companies Accountable Act of December 2020 (HFCA Act). The provisional final amendments pertain to registrants that: 1) the SEC identifies as having filed an annual report on Forms 10-K, 20-F, 40-F or N-CSR with an audit report issued by a registered public accounting firm that is in a foreign jurisdiction; and 2) the Public Company Accounting Oversight Board (PCAOB) has determined it is unable to inspect or investigate entirely because of a position taken by an authority in that jurisdiction.
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