United States: Effective Date Set For SEC Final Rule Implementing "Holding Foreign Companies Accountable Act" Requirements - Cadwalader, Wickersham & Taft LLP

An SEC final rule amending certain annual reporting and registration forms (Forms 20-F, 40-F, 10-K and/or N-CSR) to implement disclosure requirements under the Holding Foreign Companies Accountable Act ("HFCA") will go into effect on January 10, 2022.