On December 18, 2025, President Trump signed the National Defense Authorization Act for Fiscal Year
SEC Form 13H
SEC Form 13H is a regulatory filing required by the U.S. Securities and Exchange Commission (SEC) under Rule 13h-1 of the Securities Exchange Act of 1934. Its purpose is to identify and track the activity of significant market participants known as large traders. By requiring these entities to register and disclose trading information, the SEC enhances its oversight of the U.S. securities markets.
SEC Form 497
Rule 497 of the Securities Act of 1933 requires investment companies and non-variable annuities to file final (“definitive”) forms of prospectuses and Statement of Additional Information (SAI). Rule 497 filings are submitted using the Securities and Exchange Commission’s Electronic Data Gathering, Analysis, and Retrieval system (EDGAR). The filings provide updated disclosures after the filing of the registration statement, so that potential investors have access to the most updated information.
SB-253: California’s Corporate Climate Data Accountability Act
In 2023, California legislators passed a series of laws requiring businesses to increase the detail and quality of their emissions reporting to the state.
SEC Form N-2
SEC Form N-2 is a regulatory filing required by the Securities and Exchange Commission (SEC) for certain types of investment companies. Specifically, it is used by closed-end funds registered under the Investment Company Act of 1940 and business development companies (BDCs) that elect to be regulated as such.
SEC XBRL Filing Fee Exhibits
As the SEC continues to modernize disclosure requirements, one of the most impactful developments is the adoption of XBRL filing fee exhibits. These structured disclosures are transforming how filers present fee-related data, and we’re here to help organizations adapt with confidence.
How to Improve Accounting Processes and Procedures
Modern organizations operate in an environment where data flows constantly, regulations evolve quickly, and competition demands speed.
Protecting Financial Data Privacy in the Age of Artificial Intelligence
The AI Revolution in Financial Reporting
The Challenges of SEC Filings, Mistakes to Avoid and the Importance of Accuracy
Public companies must submit regular filings to the United States Securities and Exchange Commission that include detailed information about the company’s financial dealings, condition, leadership, governance and plans for the future
Embracing Change: Key Insights from DFIN’s Activate 2025
DFIN’s Activate event brought together finance, technology, and compliance leaders to discuss the rapid transformation of business, the impact of artificial intelligence (AI), and the evolving regulatory landscape.