Now that 2026 has begun, US public companies with a December 31 fiscal year-end will be working to prepare their annual reports on Form 10-K for filing with the United States Securities and Exchange Commission. 

Companies are encouraged not only to meet relevant SEC requirements, but also to understand disclosure trends and expectations – including how changing priorities at the SEC may impact disclosure requirements in the near future.

For more information, see this article on dlapiper.com.

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