FacultyFaculty/Author Profile
Sandra L. Flow

Sandra L. Flow

Cleary Gottlieb Steen & Hamilton LLP

New York, NY, USA


Sandra L. Flow is a partner based in the New York office.

Ms. 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.  Ms. Flow'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.

Ms. Flow has been recognized as a "leading lawyer" for capital markets by the IFLR 1000:  The Guide to the World’s Leading Law Firms and distinguished for her capital markets practice by The Legal 500 U.S.

Ms. Flow frequently speaks on corporate governance and capital markets matters. She is a Co-Chair of the Practicing Law Institute’s program on Annual Disclosure Documents.  She has also served as a consulting editor of and contributor to The NYSE IPO Guide (2nd Ed., Caxton, 2013) and co-authored “Mixing Meat and Minerals on Compelled Commercial Speech” on Law360 (Sept. 2015) and "Not Just Financial Reform: Dodd-Frank's Executive Compensation & Governance Requirements" in The Corporate Governance Advisor (Aspen, September/October 2010).

Ms. Flow is a member of the Bar in New York.  She is a former Chair of the Committee on Securities Regulation of the New York City Bar Association and is Chair of the Board of the Public Interest Law Foundation at Columbia, Inc.

Sandra L. Flow is associated with the following items:
CHB Chapters  CHB Chapters Setting the Record Straight: Regulation G Does Not Apply to Non-GAAP Financial Projections in M&A Transactions (September 18, 2017) - Directors' Institute on Corporate Governance (Fifteenth Annual), Thursday, November 30, 2017
Course Handbooks  Course Handbooks Annual Disclosure Documents 2017: Current Developments and Best Practices
Web Segment  Web Segment Corporation Finance Developments and Priorities - Annual Disclosure Documents 2017, Thursday, December 14, 2017
Disclosure Practices and Challenges - Annual Disclosure Documents 2017, Thursday, December 14, 2017
Emerging Disclosure Developments - Annual Disclosure Documents 2017, Thursday, December 14, 2017
Practical Guidance for Managing Key Disclosures - Corporate Governance - A Master Class 2018, Tuesday, April 17, 2018
MP3 Audio  MP3 Audio Disclosure Practices and Challenges - Disclosure Practices and Challenges, Thursday, December 14, 2017
Emerging Disclosure Developments - Emerging Disclosure Developments, Thursday, December 14, 2017
Corporation Finance Developments and Priorities - Corporation Finance Developments and Priorities, Thursday, December 14, 2017
Practical Guidance for Managing Key Disclosures - Practical Guidance for Managing Key Disclosures, Tuesday, April 17, 2018
MP4 - Mobile Video Seg  MP4 - Mobile Video Seg Emerging Disclosure Developments - Emerging Disclosure Developments, Thursday, December 14, 2017
Disclosure Practices and Challenges - Disclosure Practices and Challenges, Thursday, December 14, 2017
Corporation Finance Developments and Priorities - Corporation Finance Developments and Priorities, Thursday, December 14, 2017
Practical Guidance for Managing Key Disclosures - Practical Guidance for Managing Key Disclosures, Tuesday, April 17, 2018
On-Demand Web Programs  On-Demand Web Programs Annual Disclosure Documents 2017, Tuesday, December 19, 2017, New York, NY
Corporate Governance - A Master Class 2018, Monday, April 23, 2018, New York, NY
Transcripts  Transcripts Practical Guidance for Managing Key Disclosures - Practical Guidance for Managing Key Disclosures, Tuesday, April 17, 2018
Live Seminar  Live Seminar Annual Disclosure Documents 2018: Current Developments and Best Practices , Monday, December 10, 2018, New York, NY
Annual Disclosure Documents 2019: Current Developments and Best Practices, Monday, December 09, 2019, New York, NY
Live Webcast  Live Webcast Annual Disclosure Documents 2018: Current Developments and Best Practices , Monday, December 10, 2018, New York, NY
Annual Disclosure Documents 2019: Current Developments and Best Practices, Monday, December 09, 2019, New York, NY
PLI Grpcast-Live Web  PLI Grpcast-Live Web Annual Disclosure Documents 2018: Current Developments and Best Practices , Monday, December 10, 2018, Cleveland, OH
Annual Disclosure Documents 2018: Current Developments and Best Practices , Monday, December 10, 2018, Indianapolis, IN
Annual Disclosure Documents 2018: Current Developments and Best Practices , Monday, December 10, 2018, Philadelphia, PA
Annual Disclosure Documents 2018: Current Developments and Best Practices , Monday, December 10, 2018, Pittsburgh, PA
Annual Disclosure Documents 2018: Current Developments and Best Practices , Monday, December 10, 2018, Mechanicsburg, PA
Annual Disclosure Documents 2018: Current Developments and Best Practices , Monday, December 10, 2018, Boston, MA
Annual Disclosure Documents 2018: Current Developments and Best Practices , Monday, December 10, 2018, Atlanta, GA
Annual Disclosure Documents 2018: Current Developments and Best Practices , Monday, December 10, 2018, New Brunswick , NJ
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