The Evolution of “Materiality”

Date: February 15, 2024
Attribution: This program is made possible with the generous support of Deloitte.
Interviewed By: Susan Markel, Chairman of the SEC Historical Society and Partner Managing Director at the international consulting firm, Alex Partners.

Trevor Barton, Partner and Senior National Professional Practice Director at Deloitte Meredith B. Cross, Partner, WilmerHale; former SEC Director of the Division of Corporation Finance Daniel L. Goelzer, Retired Partner, Baker McKenzie; former SEC General Counsel; former PCAOB Board member; and former member of SASB Rich A. Levine, Of Counsel at Whistleblower Advocates PLLC; former Partner, Labaton Sucharow; former Associate General Counsel for Legal Policy in the SEC’s Office of the General Counsel Dave M. Lynn, Partner, Goodwin; Senior Editor, the Corporate Counsel; former Chief Counsel of SEC’s Division of Corporation Finance Joan E. McKown, Of Counsel, Jones Day; former Chief Counsel of SEC’s Division of Enforcement