It is the time of year for a large number of companies to prepare their annual reports on Form 20-F. For companies with a calendar year-end, the Form 20-F must be filed with the SEC by 2 May 2017.

Our client publication, which highlights recent developments, trends and topics that may be important focus areas of the SEC in the 2017 review process, is available at:

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.