Maria Marulanda Larsen

A&O Shearman

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It Is Annual Report Time—Recent Developments and Trends for the Preparation of the 2022 Form 20-F

Foreign private issuers (“FPIs”) with a calendar year end must file their annual report on Form 20-F with the U.S. Securities and Exchange Commission (the “SEC”) no later than May 1, 2023....more

1/12/2023 / Annual Reports , Corporate Governance , Disclosure Requirements , Financial Statements , Form 20-F , Publicly-Traded Companies , Securities and Exchange Commission (SEC) , Securities Regulation

SEC Proposes New Cybersecurity Disclosure Rules

On March 9, 2022, the Securities and Exchange Commission (SEC) proposed rules that would require disclosure of the occurrence of, and developments related to, material cybersecurity incidents. The proposed rules would also...more

3/16/2022 / Comment Period , Cyber Incident Reporting , Cybersecurity , Disclosure Requirements , Investment Adviser , Investment Companies , Proposed Rules , Securities and Exchange Commission (SEC)

It Is Annual Report Time—Recent Developments and Trends for the Preparation of Form 20-F

It is now time for foreign private issuers (FPIs) to prepare their annual reports on Form 20-F. For companies with a calendar year-end, the Form 20-F must be filed with the U.S. Securities and Exchange Commission (the SEC) by...more

1/10/2022 / Corporate Governance , Disclosure Requirements , Financial Reporting , Financial Statements , Non-GAAP Financial Measures , Publicly-Traded Companies , Securities and Exchange Commission (SEC) , Securities Regulation

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