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 disclosures regarding insider trading policies and procedures and equity awards made close in time to the release of material nonpublic information. In addition to the new disclosure requirements in upcoming Form 10-K filings, our Client Alert includes other disclosure considerations relating to cybersecurity, clawback policies, risk factors, climate-related disclosures, Inline XBRL, share repurchase disclosure, description of securities disclosure, CEO and CFO certifications, and exhibits. The Client Alert also discusses potential updates to D&O questionnaires and other year-end matters.Continue Reading Form 10-K Reminders
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Snapshot: Earnings Release and Periodic Report Timing
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We reviewed four quarters of filings for 30 public companies in the Lonergan Silicon Valley 1501 to see what days they were publishing their earnings releases and filing periodic reports, and how many days typically elapsed between when they publish their earnings releases and file their corresponding periodic reports.Continue Reading Snapshot: Earnings Release and Periodic Report Timing