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ARTICLE · 21 OCTOBER 2024

Time To Get Ready For The 2025 Reporting Season

Bryan Cave Leighton Paisner
Bryan Cave Leighton Paisner
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Bryan Cave Leighton Paisner

Bryan Cave Leighton Paisner

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As companies prepare for the upcoming proxy and annual report season, the following lists some of the key items to consider...

United StatesTechnology
R. Randall Wang
R. Randall Wang
Andrew S. Rodman
Andrew S. Rodman

As companies prepare for the upcoming proxy and annual report season, the following lists some of the key items to consider:

UPDATES TO RISK FACTORS

Consider whether any material updates to risk factors are appropriate, such as:

  • Use or impact of artificial intelligence, including AI-washing, as discussed here and here.
  • Cybersecurity risks, as illustrated by our November 1, 2023 post regarding the SEC's enforcement action against SolarWinds alleging deficiencies in the company's disclosures. Companies should also consider relevant 8-K events, as discussed in our July 27, 2023 post, as well as consistency, or alignment, with 10-K disclosures of risk management and governance.

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