material change

nouncandidate·updated May 9, 2026

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A change in the affairs of a company that is expected to have a significant effect on the market value of its securities - such as a change in the nature of the business, a change in the Board of Directors or the principal officers, a change in the share ownership of the company that could affect control, or the acquisition or disposition of any securities in another company. A material change must be reported to the applicable self-regulatory organization.

Framework senses

1 sense across 1 framework

FFIEC IT Examination Handbook - Audit, April 20121 senseview framework →

§1: A change in the affairs of a company that is expected to have a significant effect on the market value of its securities - such as a change in the nature of the business, a change in the Board of Directors or the principal officers, a change in the share ownership of the company that could affect control, or the acquisition or disposition of any securities in another company. A material change must be reported to the applicable self-regulatory organization.