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Key Considerations for the 2023 Annual Reporting Season: Form 20-F and other FPI-Specific Considerations | White & Case LLP

This memorandum outlines key considerations from White & Case's Public Company Advisory Group for foreign private issuers ("FPIs") during the 2023 annual reporting season.

United statesHong kongHolding foreign companies accountable actK fully incorporatedDepartment of justiceUs public companiesConsiderations for public companiesCurrency exchangeAnnual reportsHousekeeping considerationsConfirming filing statusExhibit index remindersRecent form check itemsStock repurchase table reminderOutstanding registration statementsDisclosure considerations

Ten Key Considerations for the 2023 Annual Reporting and Proxy Season Part I: Form 10-K Considerations | White & Case LLP

Part I of our two-part series identifies our Public Company Advisory Group's 10 important considerations when preparing Annual Reports on Form 10-K in 2023, organized in two categories:.

United statesHong kongHolding foreign companies accountable actDepartment of justiceUs public companiesDisclosure to reflect developments within the companyCurrency exchangeConsiderations for public companiesSix housekeeping considerationsConfirming filing statusExhibit index remindersRecent form check itemsStock repurchase table reminderOutstanding registration statementsDisclosure considerationsKey reminders

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