On April 11, 2025, the SEC’s Division of Corporation Finance issued six new Compliance and Disclosure Interpretations (C&DIs) regarding (i) clawback-related checkboxes on the cover page of Form 10-K and (ii) disclosure required by Regulation S-K Item 402(w)(2). These C&DIs provide crucial guidance for listed issuers on reporting corrections of errors in financial statements and analyzing the implications for executive compensation recovery.

The SEC staff also added a C&DI addressing whether target companies in de-SPAC transactions may suspend their Section 15(d) reporting obligations after closing.

Since the 1970s, the Song–Beverly Consumer Warranty Act has protected buyers of potentially defective vehicles. The latest update, Assembly Bill 1755, aims to curb excessive lemon law litigation and speed up resolutions—but faced pushback from both consumer advocates and automakers, prompting a follow-up measure: Senate Bill 26.