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
Continue Reading Updating Form 10-K for fiscal year 2025 and other annual reporting
For more than five decades, a significant advantage of “Foreign Private Issuer” (FPI) status was the exemption from the beneficial ownership reporting requirements and short-swing profit rules of Section 16 of the Securities Exchange Act of 1934 (Exchange Act). That era has now ended.
On December 18, 2025, the Holding
Continue Reading End of an era: FPIs now subject to Section 16 reporting, new requirements
