On March 20, 2025, CorpFin announced a number of C&DI updates. Several of the updates address registration issues, including the timing of filing a registration statement after a year end has passed but the related Form 10-K or Form 10-K Part III information has not been filed. All the C&DIs related to the now vacated daily share repurchase Form F-SR were withdrawn.
For foreign private issuers, new C&DI 110.10 states that an auditor change that has been reported on Form 6-K does not need to be reported in a subsequent Form 20-F so long as the Form 6-K includes all disclosures required by Form 20-F Item 16F(a).
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