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Reporting Requirements Time Extensions

WilmerHale

PCAOB Delays Implementation of QC 1000 Until December 2026

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The Public Company Accounting Oversight Board (PCAOB) announced yesterday that the effective date for QC 1000, A Firm’s System of Quality Control, would be delayed until December 15, 2026, though audit firms may elect to...more

Fox Rothschild LLP

UPDATE: Minnesota Announces 6-Month Extension of PFAS-in-Products Reporting Deadline, to July 1, 2026

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Updating our recent post, the Minnesota Pollution Control Agency (MPCA) has now clarified its recent statement, following significant public comment, that it would exercise its statutory authority to extend the compliance...more

Fenwick & West LLP

FinCEN Delays Investment Adviser AML/CFT Rule to January 2028: What Fund Managers Should Know

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On July 21, 2025, the U.S. Department of the Treasury’s Financial Crimes Enforcement Network (FinCEN) announced that it intends to postpone the effective date of its 2024 investment advisor AML rule for registered investment...more

BCLP

Minnesota Delays PFAS Reporting Deadline Six Months to July 1, 2026

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On July 23, 2025, the Minnesota Pollution Control Agency (MPCA) announced that it will allow manufacturers an additional six months to report required PFAS information, extending the original January 1, 2026, deadline to July...more

Latham & Watkins LLP

FinCEN Postpones New AML Rule for Investment Advisers

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On July 21, 2025, the US Department of the Treasury’s Financial Crimes Enforcement Network (FinCEN) announced that it intends to postpone the effective date of the final rule concerning the Anti-Money Laundering/Countering...more

Jones Day

ESRS Simplification: Updated Timeline and Expectations

Jones Day on

The European Commission has extended the deadline for the European Financial Reporting Advisory Group (EFRAG) to submit its technical advice on simplifying the European Sustainability Reporting Standards (ESRS) under the...more

Akin Gump Strauss Hauer & Feld LLP

Minnesota to Delay PFAS Reporting Deadline

Earlier this week, the Minnesota Pollution Control Agency (MPCA) announced it will extend the upcoming reporting deadline under the state’s PFAS-in-Products law. As currently written, the law requires manufacturers of...more

Bergeson & Campbell, P.C.

MPCA Will Postpone January 1, 2026, Reporting Deadline On Products Containing Intentionally Added PFAS

This week the Minnesota Pollution Control Agency (MPCA) posted Parts One and Two of its response to pre-hearing and hearing comments. Part One states that 67 commenters submitted written comments on the April 2025 proposed...more

Holland & Knight LLP

EPA Extends TSCA Reporting Submission Deadline for 16 Substances

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The U.S. Environmental Protection Agency (EPA) finalized a rule to extend the deadline for manufacturers and importers of 16 chemicals to report certain unpublished health and safety studies to the EPA as required by a...more

Cozen O'Connor

EPA Revises PFAS Reporting Timeline to Begin April 13, 2026

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The EPA has announced an interim final rule adjusting the PFAS reporting requirements under the Toxic Substances Control Act (TSCA). The new reporting period will commence on April 13, 2026, and conclude on October 13, 2026....more

Venable LLP

EPA Rolls Out Changes to Biden-Era PFAS Rules. What May Be Around the Corner?

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The U.S. Environmental Protection Agency (EPA) has announced major changes to two regulations concerning per- and polyfluoroalkyl substances (PFAS). The first is a revamp of Safe Drinking Water Act (SDWA) standards for...more

Latham & Watkins LLP

France Aligns With Brussels to Postpone CSRD Timeline

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France, the first country to transpose the Corporate Sustainability Reporting Directive (the Directive or CSRD) through Order No. 2023-1142 of ­6 December 2023, Order No. 2023-1142 of 6 December 2023, concerning the...more

Cozen O'Connor

Deadline Extended for New York City Local Law 97

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May 1, 2025, was the first compliance report deadline under New York City’s Local Law 97 (LL97). LL97 requires most buildings over 25,000 square feet, including condominiums (condos) and cooperatives (coops), to limit carbon...more

BCLP

TSCA PFAS Reporting Delayed (Again)

BCLP on

The United States Environmental Protection Agency (“EPA”) has announced it will again be extending the data submission period for the Toxic Substances Control Act (“TSCA”) Section 8(a)(7) reporting requirement for per- and...more

Latham & Watkins LLP

“Stop the Clock” Directive Grants Delays in Corporate Sustainability Reporting and Due Diligence

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The European Council has approved the Directive, which offers a temporary relief to companies facing requirements under the CSRD and CSDDD....more

Bricker Graydon LLP

CMS Extends Mandatory SNF Off-Cycle Revalidations to August 1, 2025

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On April 17, 2025, the Centers for Medicare and Medicaid Services (CMS) formally announced an extension for the mandatory off-cycle revalidation deadline for skilled nursing facilities (SNFs)....more

Latham & Watkins LLP

Stop the Clock Directive Grants Delays in Corporate Sustainability Reporting and Due Diligence

Latham & Watkins LLP on

The European Council has approved the Directive, which offers a temporary relief to companies facing requirements under the CSRD and CSDDD....more

BakerHostetler

FinCEN To Suspend CTA Enforcement, Extend BOI Reporting Deadlines

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Continuing on its roller coaster of the past few months, CTA compliance is effectively back on hold after FinCEN announced that it plans to further extend the existing reporting deadlines. Below, we address some of the key...more

Dorsey & Whitney LLP

FinCEN Halts Enforcement of CTA (again!) - A Promised Future Rulemaking Will Reset Compliance Obligations

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Having only announced its extended March 21, 2025 deadline to file beneficial ownership information reports under the Corporate Transparency Act (“CTA”) last week, on February 27, 2025, FinCEN confirmed that it would “not...more

BCLP

Pause for Effect: Current Corporate Transparency Act Deadlines will not be Enforced

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Although the Corporate Transparency Act (the “CTA”) remains in full force and effect and, along with it, a requirement for most reporting companies to file their beneficial ownership information reports, the previously...more

Dorsey & Whitney LLP

FinCEN Confirms New CTA Filing Deadline - But Congress Looks to Push Deadlines For Some Reporting Entities to 2026

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On February 18, 2025, in a widely expected decision, the Eastern District of Texas, in the case of Smith v. United States Dep't of the Treasury, 2025 WL 41924 (E.D. Tex.), and following the decision of the U.S. Supreme Court...more

Williams Mullen

Corporate Transparency Act Update: CTA Back in Effect

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The Corporate Transparency Act (the “CTA”) is back in effect as the last injunction restraining its enforcement was stayed on February 18, 2025. For most companies, the reporting deadline will be March 21, 2025, unless the...more

BakerHostetler

CTA Back in Effect; New Reporting Deadline of March 21

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On Feb. 17, the Texas federal district court in Smith v. U.S. Department of the Treasury granted the government’s motion for an immediate stay pending appeal of the nationwide order staying the effective date of the final...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Governor Hochul Signs Amendment Extending Key Effective Date for the New York Retail Worker Safety Act

In what might have been a Valentine’s Day gift for retail employers across New York, on February 14, 2025, Governor Kathy Hochul signed into law an amendment to the New York Retail Worker Safety Act (S8358B/A8947C, Chapter...more

WilmerHale

Corporate Transparency Act: It’s Still Paused (For Now)

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Entities subject to the Corporate Transparency Act’s beneficial ownership information reporting requirement are not currently required to file BOI reports. Beyond that, much remains in flux regarding whether and when...more

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