This Alert is in the form of a Disclosure Locator for the 2023 calendar year-end Form 10-K to be filed in 2024 with the U.S. Securities and Exchange Commission. The Locator highlights disclosure considerations drawn from:
- Recent SEC Staff comments and guidance;
- Lessons learned from recent SEC enforcement proceedings and litigation;
- SEC rules and NYSE/Nasdaq corporate governance listing standards that recently took effect or are on the horizon; and
- Developments that companies face stemming from recent political, regulatory, and geopolitical events.