WilmerHale’s “To Check or Not to Check: Form 10-K’s Restatement and Clawback Checkboxes” explains when to check the restatement and clawback checkboxes on Form 10-K and the relation between the two checkboxes.
The memo includes a helpful checkbox decision tree for different types of financial restatements and adjustments.
Access additional resources on our Clawbacks page.
This post first appeared in the weekly Society Alert!