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SEC Division of Corporation Finance: 'Coming Attractions' Remarks by Director Jim Moloney

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Key takeaways

Follow Up Questions

Who is Jim Moloney and what is his role at the SEC?Expand

Jim (James J.) Moloney is the Director of the SEC’s Division of Corporation Finance, appointed in October 2025; he is a longtime corporate securities lawyer and former SEC official who returned from private practice to lead Corp Fin.

What is the Division of Corporation Finance and what are its main responsibilities?Expand

The Division of Corporation Finance reviews public-company filings and disclosure (e.g., registration statements, 10‑K/10‑Q, proxy statements), provides interpretive assistance to companies, and recommends rulemaking and enforcement matters to the Commission to ensure investors receive the information needed for investment and voting decisions.

What topics are typically covered in a speech titled "Coming Attractions from the Division of Corporation Finance"?Expand

Such a speech typically outlines the Division’s near‑term priorities and ‘coming attractions’ — e.g., staff focus areas, emerging disclosure topics, planned reviews or initiatives, and how the staff expects companies to apply disclosure rules — rather than rendering new rules on the spot.

Will remarks from the Division of Corporation Finance announce formal rule changes or binding guidance?Expand

No — standalone remarks by Corp Fin staff or its director are generally non‑binding and do not by themselves change securities laws; formal rule changes require Commission rulemaking (votes, notices and Federal Register publication). However staff statements can signal how rules will be applied and prompt market or issuer changes.

How could statements from the Division of Corporation Finance affect public companies and investors?Expand

Statements can affect companies and investors by signaling staff priorities (leading issuers to change disclosures or compliance programs), prompting increased SEC reviews or comment letters in targeted areas, and shaping market expectations even though the remarks aren’t themselves binding.

Where can I read the full text or watch a recording of this speech?Expand

The SEC posts the speech text and any related slides on its Newsroom (Speeches/Statements) page; the specific posting is at the URL in the article metadata: https://www.sec.gov/newsroom/speeches-statements/moloney-statement-coming-attractions-021326-coming-attractions-division-corporation-finance. Recordings (if any) are sometimes linked on that page or on the SEC’s YouTube channel or event page.

How often does the Division of Corporation Finance publish forward-looking statements or agenda-setting speeches?Expand

Corp Fin staff and the director regularly give agenda‑setting speeches throughout the year (multiple times annually); the SEC’s Speeches/Statements archive shows dozens of staff and commissioner talks each year rather than a single fixed schedule.

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