Cleary’s “Form 10-K - 2024 Updates” summarizes new and expected disclosure requirements for fiscal year 2023, 2024, and 2025 Form 10-Ks; identifies trending topics that companies should consider for disclosure wherever appropriate (e.g., Risk Factors, MD&A, Business) notwithstanding or regardless of specific disclosure requirements; and offers additional disclosure considerations and practice tips for Form 10-Ks and proxy / information statements. Its “Preparing An Annual Report on Form 20-F” summarizes considerations for preparing the fiscal 2023 Form 20-F and other developments pertinent to FPIs.
“Key Considerations for Updating 2023 Annual Report Risk Factors” from White & Case identifies and discusses ten trending topics that all SEC reporting companies should at least consider in conjunction with updating their Form 10-K Risk Factors disclosure, along with key drafting considerations and tips regarding boilerplate disclosures, hypothetical statements, internal consistency, thoughtful and deliberate inclusion/exclusion/modification, and presentation.
Wilson Sonsini’s “Reminders for Preparing the Annual Report on Form 10-K” summarizes new disclosure requirements for Form 10-Ks for fiscal 2023, 2024, and 2025, and provides guidance on other key disclosure-related considerations, including MD&A and Risk Factors, for this year’s Form 10-K.