News & Analysis as of

Securities Exchange Act of 1934

Stikeman Elliott LLP

SEC Exempts D&Os of Canadian Issuers from Section 16(a) Insider Reporting

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On March 5, 2026, the U.S. Securities and Exchange Commission (“SEC”) issued an order (the “Order”) granting directors and officers of certain foreign private issuers (“FPIs”) an exemption from the insider reporting...more

Akin Gump Strauss Hauer & Feld LLP

SEC Adopts Final Rules Requiring Section 16(a) Reporting for Directors and Officers of FPIs, and Provides Exemptive Relief for FPI...

On February 27, 2026, the SEC adopted final amendments to its rules and forms under the Exchange Act to implement the HFIA Act. As we discussed in our December 2025 alert, the HFIA Act was enacted on December 18, 2025, as...more

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

Katten Muchin Rosenman LLP

SEC Grants Exemption from Section 16(a) Reporting Requirements for Certain Foreign Private Issuers' Directors and Officers

As previously reported in our advisory, the "Holding Foreign Insiders Accountable Act" (the HFIAA) caused directors and officers of foreign private issuers (FPIs) with equity securities registered under the US Securities...more

Hanzo

How To Achieve WORM Compliance

Hanzo on

If you are unsure whether your current systems truly meet write once, read many (WORM) requirements, you are not alone. How to achieve WORM compliance is often a top concern for those responsible for managing regulated...more

Epstein Becker & Green

SEC Issues New Guidance Under Rule 701 for Employee Equity Compensation

Epstein Becker & Green on

On March 6, 2026, the Division of Corporation Finance at the Securities and Exchange Commission (SEC) issued new and updated Compliance and Disclosure Interpretations (CDIs) for private and foreign companies issuing equity...more

Cooley LLP

SEC Issues Order Exempting Directors and Officers of Certain Foreign Private Issuers From Section 16(a) Reporting Obligations,...

Cooley LLP on

On March 5, 2026, the Securities and Exchange Commission (SEC) issued an order exercising its authority under Section 16(a)(5) of the Exchange Act – added by the Holding Foreign Insiders Accountable Act (HFIA Act) – which...more

Cooley LLP

Executive Comp: Does No 10-Q Mean More 8-K?

Cooley LLP on

As I blogged a while back, the SEC is prioritizing a rulemaking to make quarterly reporting optional in favor of a semi-annual reporting regime. This Cooley Alert – penned by Ali Murata and Michael Bergmann – notes that one...more

Alston & Bird

SEC Adopts Final Rules on Section 16 Reporting by Foreign Private Issuers and Offers Conditional Relief

Alston & Bird on

The recently enacted Holding Foreign Insiders Accountable (HFIA) Act was designed to make the holdings and transactions of directors and officers of foreign private issuers (FPIs) more transparent. Our Securities Group breaks...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

A&O Shearman

Eastern District Of Pennsylvania Dismisses Putative Securities Class Action Against Pharmaceutical Company As Time-Barred

A&O Shearman on

On March 4, 2026, Judge Chad F. Kenney of the United States District Court for the Eastern District of Pennsylvania dismissed with prejudice a putative class action asserting claims against a global pharmaceutical and...more

Wilson Sonsini Goodrich & Rosati

SEC Issues Exemptive Order for Section 16 Reports by Directors and Officers of Certain FPIs; Staff Issues New Guidance

On March 5, 2026, the U.S. Securities and Exchange Commission (SEC or Commission) issued an exemptive order relieving directors and officers of certain foreign private issuers (FPIs) from the Section 16(a) reporting...more

DLA Piper

SEC Provides Exemptive Relief And Issues Final Rules Codifying Holding Foreign Insiders Accountable Act Section 16 Reporting For...

DLA Piper on

On December 18, 2025, the Holding Foreign Insiders Accountable Act (HFIAA) removed the exemption from reporting under Section 16(a) of the Securities Exchange Act of 1934 (Exchange Act), as amended, for foreign private...more

Patterson Belknap Webb & Tyler LLP

SEC Grants Targeted Exemption from Section 16(a) to Directors and Officers of Certain Foreign Private Issuers

On March 5, 2026, the U.S. Securities and Exchange Commission (the “SEC”) issued an exemptive order under Section 16(a)(5) of the U.S. Securities Exchange Act of 1934 (the “Exchange Act”)....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

BCLP

SEC Grants Conditional Exemption to Section 16 Reporting for Certain Foreign Private Issuer Insiders

BCLP on

As discussed in our prior post, the Holding Foreign Insiders Accountable Act, adopted on December 18, 2025, eliminated the exemption to the Section 16(a) reporting requirements for directors and officers of foreign private...more

Seward & Kissel LLP

SEC Exempts Directors and Officers of Certain Foreign Private Issuers from Newly Applicable Beneficial Ownership Reporting...

Seward & Kissel LLP on

Effective March 18, 2026, the Holding Foreign Insiders Accountable Act (the “HFIA Act”) ends the long-standing exemption from beneficial ownership reporting requirements for officers and directors of Foreign Private Issuers...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

Proskauer Rose LLP

SEC Adota Regras Finais para Implementação do Holding Foreign Insiders Accountable Act e Anuncia Jurisdições Isentas

Proskauer Rose LLP on

Em nosso alerta para clientes de 20 de fevereiro de 2026, “Obrigações de Reporte para Diretores e Executivos de Emissores Privados Estrangeiros”, apresentamos o Holding Foreign Insiders Accountable Act (“HFIAA”) e os novos...more

Proskauer Rose LLP

SEC Adota Regras Finais para Implementação do Holding Foreign Insiders Accountable Act e Anuncia Jurisdições Isentas

Proskauer Rose LLP on

Em nosso alerta para clientes de 20 de fevereiro de 2026, “Obrigações de Reporte para Diretores e Executivos de Emissores Privados Estrangeiros”, apresentamos o Holding Foreign Insiders Accountable Act (“HFIAA”) e os novos...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

Troutman Pepper Locke

Update: SEC Exempts Directors and Officers of Certain FPIs From Section 16 Reporting

Troutman Pepper Locke on

SEC Grants Relief Within Days of Filing Deadline - On March 5, 2026, the Securities and Exchange Commission (SEC) issued a final order exempting officers and directors of foreign private issuers (FPIs) incorporated or...more

White & Case LLP

SEC Exempts FPI Directors And Officers From Section 16 Reporting Obligations In Certain Jurisdictions

White & Case LLP on

On March 5, 2026, in advance of the March 18th compliance deadline, the U.S. Securities and Exchange Commission (“SEC”) issued an order granting directors and officers of certain foreign private issuers (“FPIs”) an exemption...more

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