UPDATED: US Congress Eliminates Foreign Private Issuer Exemption for Insider Reporting Obligations Under Holding Foreign Insiders Accountable Act

On February 27, 2026, the US Securities and Exchange Commission (SEC) adopted final amendments to its rules and forms to reflect the disclosure requirements of the Holding Foreign Insiders Accountable Act, which was signed into law on December 18, 2025.... By: Cooley LLP