The SEC discusses valuation in the Division of Examinations' 2024 Exam Priorities. The SEC’s Division of Examinations (the “DOE”) has announced its 2024 examination priorities. The annual report provides insights into the Division’s risk-based approach, including the areas it believes present potential risks to investors and the integrity of U.S.…

In this whitepaper, Houlihan Capital discusses the SEC's new rules for private fund advisers under the Investment Advisers Act of 1940 and changes that create major compliance obligations involving the valuation of fund investments. On August 23, 2023, the Securities and Exchange Commission ("SEC") adopted sweeping reforms under the Investment…