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Technology,
Securities,
Business Law

Dec. 11, 2024

2025 reporting season hot topics: insiders, AI and cybersecurity

As the 2025 reporting season approaches, public companies must carefully review SEC rule changes on insider trading, equity grants, and emerging issues like AI and cybersecurity to ensure compliance with new disclosure requirements and to avoid potential enforcement actions.

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Public companies have many things to consider as the 2025 reporting season kicks off. Certain 2024 rule changes made by the SEC and SEC enforcement actions in 2024 will require a careful review of disclosure on a number of key fronts and requirements for the upcoming year are focused on insiders and material non-public information, as well as AI and cybersecurity disclosures. To be prepared, companies can start updating their proxy checklists and bu...

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