Sandra L. Flow’s practice focuses on capital markets and corporate governance.
She has represented both U.S. and international issuers, as well as underwriters, in a variety of SEC-registered and private securities offerings, as well as domestic and cross-border listings. She has also participated in the development of new financial instruments and related offerings. Sandra’s corporate governance practice includes advising companies on a wide range of governance and disclosure issues, including compliance with the Sarbanes-Oxley Act and listing standards of the NYSE and Nasdaq. She has also advised a number of companies on issues relating to financial statement restatements.
Sandra joined the firm in 1995 and became a partner in 2004. From 1997 to 1999, she was resident in the Frankfurt office. Prior to her legal career, Sandra worked at The First Mercantile Corporation, a boutique investment banking firm in Toronto, Canada, specializing in foreign exchange instruments.
Sandra speaks frequently on capital markets and corporate governance matters and is the author of numerous publications. She is also the Co-Chair of the Honoree Committee of DirectWomen, an organization that works to increase the representation of women lawyers on corporate boards.
- Advisory Board Member, women.nyc
- Co-Chair, Practicing Law Institute’s Program on Annual Disclosure Documents
- Board Chair, Public Interest Law Foundation at Columbia, Inc.
- Former Chair, Committee on Securities Regulation, New York City Bar Association
- “Board Composition Leads 2020 Corporate Governance Issues,” Law360 (January 21, 2020)
- “SEC Resource Extraction Payments Rule – Third Time’s the Charm?,” (December 20, 2019)
- “Proxy Advisory Firms — The SEC Drops the Other Shoe,” Harvard Law School Forum on Corporate Governance and Financial Regulation (November 25, 2019)
- “SEC Proposes Changes to Requirements for Shareholder Proposals in Proxy Statements,” (November 12, 2019)
- “Human Capital Management: Issues, Developments, and Principles,” International Comparative Legal Guide to: Corporate Governance 2019 (July 2019)
- “SEC Announces Enforcement Cases on Public Company Internal Controls,” (February 5, 2019)
- “Setting the Record Straight: Regulation G Doesn’t Apply to M&A Forecasts,” Deal Lawyers, Volume 11, No. 6 (November 2017)
- “SEC Proposes to Modernize and Simplify Disclosure Requirements for Public Companies,” (October 16, 2017)
- “Market Abuse Regulation: Impact on U.S. Public Companies - Parts I, II and III,” The Banking Law Journal (co-author), January-March 2017
- October 2013: NYSE IPO Guide (Caxton, 2nd Ed. 2013)
- September/October 2010: “Not Just Financial Reform: Dodd-Frank's Executive Compensation & Governance Requirements,” The Corporate Governance Advisor (Aspen)
December 09, 2019
December 10, 2018
November 13, 2018
September 26, 2018
July 26, 2018
April 16, 2018
December 11, 2017
March 09, 2017
January 11, 2017
December 12, 2016
December 07, 2015
December 01, 2014
December 02, 2013
April 03, 2013
December 05, 2012
December 03, 2012
March 07, 2012
February 11, 2011
July 21, 2010