This Alert focuses on the 2021 Form 10-K for calendar-year end companies that must now comply with the SEC’s amended MD&A and related rules and calls attention to “hot topics” and likely areas of SEC comment in 2022, such as climate change and other ESG matters, along with the transition away from LIBOR. The Alert also revisits familiar topics that continue to be the focus of the SEC and its staff, such as cybersecurity and non-GAAP financial measures. Throughout this Alert, we highlight key tips and takeaways for Form 10-K drafters.

View this Governance & Securities Alert.