Regulatory Alerts2021-12-09 | 2021-26528Added · Updated
Holding Foreign Companies Accountable Act Disclosure
The Securities and Exchange Commission adopted final rules to implement the Holding Foreign Companies Accountable Act by amending Forms 10-K, 20-F, 40-F, and N-CSR. These amendments require Commission-Identified Issuers to submit documentation proving they are not owned or controlled by a foreign government and to disclose specific audit and governmental influence details in their annual reports. The rules apply to issuers whose audit reports are issued by firms the PCAOB cannot inspect due to foreign jurisdiction positions, with the amendments becoming effective on January 10, 2022.
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