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Our recent Client Alert provides helpful reminders as preparations for annual reports on Form 10-K get under way. For calendar-year companies, upcoming Form 10-K filings will be required to include new cybersecurity disclosure and clawback disclosure, including two cover page checkboxes relating to accounting errors and clawbacks and the company’s stock exchange listing standard-compliant clawback policy filed as a new exhibit 97. For calendar-year smaller reporting companies, the fourth quarter will be the first quarterly period in which disclosure regarding director and officer Rule 10b5-1 and non-Rule 10b5-1 trading arrangements will be required. In addition to the new disclosure requirements in upcoming Form 10-K filings, our Client Alert includes other disclosure considerations relating to MD&A, risk factors, controls and procedures, legal proceedings, CEO and CFO certifications, exhibits, and structured data formatting.