As we head into year-end, annual reporting season is just around the corner. Over the past 12 months, the SEC has been active on the rulemaking front, resulting in numerous new disclosure obligations for issuers during the 2024 annual reporting season. Public companies should be aware of the new disclosures and should build time into their reporting calendars to prepare, review, and tag the disclosures.

This Public Company Update was last updated on December 20, 2023 to take into account the Fifth Circuit vacating the share repurchase rules on December 19, 2023.