Updating Form 10-K for fiscal year 2025 and other annual reporting

Now that 2026 has begun, United States public companies with a December 31 fiscal year-end will be working to prepare their annual reports on Form 10-K for filing with the US Securities and Exchange Commission (SEC)

Unlike prior years, there are no new SEC disclosure requirements for fiscal year-end 2025 Forms 10-K. Instead, the focus will be on updating disclosures to address financial performance, changes in the regulatory and geopolitical environment since the beginning of fiscal year 2025, and other events that impacted companies’ operations during such period.

This article addresses the following topics:

• Form check for requirements
• Other disclosure considerations for Form 10-K
• Other annual reporting and compliance issues
• New SEC administration and shift in priorities