As preparations for annual reports on Form 10-K get underway for calendar fiscal year-end companies, we wanted to provide some helpful reminders that companies should consider as they commence work on their annual reports, as well as considerations for potential updates to D&O questionnaires and company charters and bylaws. Our annual Client Alert covers the following topics:
- Management’s Discussion and Analysis (MD&A)
- Risk Factors
- Competitors
- SEC Comment Letter Trends
- Emerging Growth Company Revenue Threshold
- Human Capital Management
- Non-GAAP Financial Measures
- Holding Foreign Companies Accountable Act
- Section 302 and 906 Certifications and Disclosure
- Reminder of Electronic Signature Rules
- Exhibit Index
- Electronic Filing of Glossy Annual Reports
- Effect of Form 10-K on Outstanding Registration Statements
- Form S-8
- Considerations for D&O questionnaires
- Considerations for Company Charter and Bylaw Amendments