This Alert highlights the latest trends and considerations for issuers preparing to file their Form 10-K in 2026 for the fiscal year ended December 31, 2025, including:

  • Insights from recent U.S. Securities and Exchange Commission (SEC) comment letters, guidance, position statements, enforcement proceedings and litigation; and
  • Developments from the new U.S. administration’s priorities and other regulatory and geopolitical events.

View the entire Governance & Securities Alert.