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Insights

Considerations for Preparing Your 2023 Form 10-K

For the benefit of calendar-year filers preparing their Annual Reports on Form 10-K, our lawyers offer their observations on new developments and highlight select considerations, including recent rulemaking from the U.S. Securities and Exchange Commission (SEC), comment letters issued by the staff of the SEC’s Division of Corporation Finance, and trends among reporting companies that have emerged in the past year.

Insights

The Uyghur Forced Labor Prevention Act Goes Into Effect in the United States

On December 23, 2022, President Biden signed the Uyghur Forced Labor Prevention Act into law. The UFLPA, which received widespread bipartisan support in Congress, is the latest in a line of U.S. efforts to address the plight of Uyghurs and other persecuted minority groups in China’s Xinjiang Uyghur Autonomous Region.