News & Analysis as of

EDGAR Section 16

Cozen O'Connor

SEC Adopts Final Rules for FPI Section 16 Reporting

Cozen O'Connor on

On February 27, 2026, the Securities and Exchange Commission (the SEC) adopted final rules to enact the requirements of the Holding Foreign Insiders Accountable Act (HFIA Act). These final rules, which mark a significant...more

Cooley LLP

Section 16 for FPIs: Delinquency Relief Available

Cooley LLP on

Knowing that the SEC’s EDGAR staff is facing a backlog to process a deluge of Form IDs – which will contribute to delinquencies in the early days for FPIs required to file their Form 3s on March 18th – Corp Fin added these...more

Wilson Sonsini Goodrich & Rosati

SEC Gives Enforcement Relief to Section 16 Persons of Foreign Private Issuers—and Domestic Issuers—If They Are Unable to Timely...

On March 12, 2026, the SEC staff issued two new FAQs related to the Holding Foreign Insiders Accountable Act (HFIA Act). The FAQs noted the HFIA Act requirements are resulting in an unusually large number of EDGAR access...more

Foley Hoag LLP - Public Companies & the Law

SEC Extends Section 16(a) Reporting to FPI Directors and Officers and Grants Conditional Relief in Six Jurisdictions

The SEC has adopted a final rule implementing the Holding Foreign Insiders Accountable Act that, effective March 18, 2026, subjects directors and officers of foreign private issuers to the insider ownership reporting regime...more

A&O Shearman

What a Relief: SEC Exempts Directors and Officers of Qualifying Foreign Private Issuers from Section 16(a) Reporting Requirements

A&O Shearman on

Under the Holding Foreign Insiders Accountable Act (the “HFIAA”), signed into U.S. law on December 18, 2025, directors and officers of foreign private issuers with a class of equity securities registered on a U.S. national...more

Cooley LLP

Section 16 for FPIs: Corp Fin Posts Five FAQs

Cooley LLP on

Yesterday, Corp Fin posted a set of five FAQs related to the Section 16 obligations that commence on March 18th for insiders of foreign private issuers (those that aren’t exempt)....more

Goodwin

SEC Approves Conditional Exemptive Order for Beneficial Ownership Reporting by Certain FPI Directors and Officers

Goodwin on

On March 5, 2026, the U.S. Securities and Exchange Commission ("SEC") issued an order (the "Exemptive Order") that provides a conditional exemption from the reporting requirements of Section 16(a) of the Securities Exchange...more

Mayer Brown Free Writings + Perspectives

FAQs on Timing of Initial Section 16(a) Reporting for Directors and Officers of Foreign Private Issuers

On March 9, 2026, the staff of the Division of Corporation Finance of the Securities and Exchange Commission published a short series of FAQs on the timing of initial Section 16(a) reports by directors and officers of certain...more

Orrick, Herrington & Sutcliffe LLP

SEC Adopts Final Rules Implementing the Holding Foreign Insiders Accountable Act

SEC final rule amendments require Section 16 beneficial ownership reporting by directors and officers of foreign private issuers. Key Takeaways Directors and officers of foreign private issuers (FPIs) are now subject to...more

Troutman Pepper Locke

Update: US Insider Reporting Requirements Coming for Directors and Officers of Foreign Private Issuers

Troutman Pepper Locke on

Effective March 18, 2026, officers and directors of foreign private issuers that have securities listed on a U.S. securities exchange or registered with the Securities and Exchange Commission (SEC) (for purposes of this...more

Lowenstein Sandler LLP

Section 16(a) Compliance for Foreign Private Issuers: Final Rules Adopted and March 18 Deadline Approaching

In our prior client alert, we reported on the enactment of the Holding Foreign Insiders Accountable Act1 (HFIAA), which extends Section 16(a) insider reporting obligations under the Securities Exchange Act of 1934 (Exchange...more

Goodwin

SEC Adopts Final Rules to Implement Section 16 Filing Requirements for Officers and Directors of Foreign Private Issuers

Goodwin on

Reminder: Effective March 18, 2026, directors and officers of foreign private issuers (“FPIs”) will become subject to reporting of their beneficial ownership and subsequent changes in beneficial ownership on Forms 3, 4, and 5...more

White & Case LLP

SEC adopts rules to apply Section 16(a) to directors and officers of foreign private issuers

White & Case LLP on

On February 27, 2026, the US Securities and Exchange Commission (“SEC”) adopted certain rule and form amendments implementing the landmark requirements of the Holding Foreign Insiders Accountable Act (“HIFAA”). ...more

Mintz - Securities & Capital Markets...

SEC Adopts Final Rules Requiring Section 16(a) Reporting for Officers and Directors of Foreign Private Issuers

On February 27, 2026, the Securities and Exchange Commission (SEC) issued final rules and form amendments to implement the Holding Foreign Insiders Accountable Act (HFIA Act)....more

Wilson Sonsini Goodrich & Rosati

SEC Adopts Final Rules Under the Holding Foreign Insiders Accountable Act

On February 27, 2026, the U.S. Securities and Exchange Commission (SEC or Commission) announced that it adopted final rule and form amendments implementing the Holding Foreign Insiders Accountable Act (the HFIA Act). The HFIA...more

Proskauer Rose LLP

New Reporting Obligations for Directors and Officers of Foreign Private Issuers

Proskauer Rose LLP on

On December 18, 2025, President Trump signed into law the Holding Foreign Insiders Accountable Act (the “HFIAA”), which will terminate an exemption that long enabled directors and officers of foreign private issuers (“FPIs”)...more

Cozen O'Connor

U.S. Insider Reporting Rules Expand to Foreign Private Issuers: What Canadian Companies and Directors Need to Know

Cozen O'Connor on

Recent changes to U.S. securities law will significantly expand insider reporting obligations for directors and officers of Canadian companies that qualify as foreign private issuers (FPIs) with securities registered in the...more

Troutman Pepper Locke

Update: US Insider Reporting Requirements Coming for Directors and Officers of Foreign Private Issuers

Troutman Pepper Locke on

Effective March 18, 2026, officers and directors of foreign private issuers that have securities listed on a U.S. securities exchange or registered with the Securities and Exchange Commission (SEC) (for purposes of this...more

McDermott Will & Schulte

Foreign private issuer officers and directors required to file with the SEC under Section 16(a) of the Securities Exchange Act of...

On December 18, 2025, the Holding Foreign Insiders Accountable Act (the Act) was enacted as part of the 2026 National Defense Authorization Act. Effective March 18, 2026, the Act eliminates an exemption from the reporting...more

Dorsey & Whitney LLP

Prepare for the Worst, and Hope for the Best: Time to Begin Preparing for Section 16 Reporting by Insiders of SEC-reporting...

Dorsey & Whitney LLP on

As you may recall, the Holding Foreign Insiders Accountable Act (the HFIAA) was signed into law on December 18, 2025. In a nutshell, this means that directors and officers of foreign private issuers whose securities are...more

Pillsbury Winthrop Shaw Pittman LLP

President Trump Signs Holding Foreign Insiders Accountable Act into Law

On December 18, 2025, President Trump signed the 2026 National Defense Authorization Act, which includes the Holding Foreign Insiders Accountable Act (the HFIAA), expanding the scope of beneficial ownership reporting...more

Sheppard

Section 16(a) Reporting Obligations to Apply to Officers and Directors of Foreign Private Issuers Starting March 18, 2026

Sheppard on

On December 18, 2025, the Holding Foreign Insiders Accountable Act (“HFIAA”) was enacted as part of the FY 2026 National Defense Authorization Act. This new law amends Section 16(a) of the Securities Exchange Act of 1934, as...more

K&L Gates LLP

Section 16(a) Reporting Obligations for Foreign Private Issuer Directors and Officers in 2026

K&L Gates LLP on

The Holding Foreign Insiders Accountable Act (HFIAA), which was signed into law on 18 December 2025, introduces a new compliance requirement for foreign private issuers (FPIs) that historically have not been subject to US...more

BCLP

Foreign Private Issuer Insiders to Become Subject to Section 16 Reporting

BCLP on

On December 18, 2025, President Trump signed into law the National Defense Authorization Act for Fiscal Year 2026.  Section 8103 of the act, entitled the “Holding Foreign Insiders Accountable Act” (“HFIAA”), eliminates the...more

Akin Gump Strauss Hauer & Feld LLP

Section 16(a) Reporting Will Be Required for Foreign Private Issuer Directors and Officers

Starting on March 18, 2026, any executive officer or director of any “foreign private issuer”i (FPI) that has a class of equity securities registered under Section 12 of the Securities Exchange Act of 1934, as amended (the...more

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