As we head into year-end, annual reporting season for FPIs is just around the corner. FPIs are required to file an annual report on Form 20-F with the SEC within four months after the end of their fiscal year (or until April 30, 2024). In this client alert, we will highlight some of the new or revised disclosure requirements that FPIs should be aware of, as well as some practical tips and reminders for the filing process.