Preparing Your 2014 Form 20-F
Client Memorandum

Created date


This memorandum highlights some considerations for the preparation of your 2014 annual report on Form 20-F. As in previous years, we discuss both disclosure developments as well as continued areas of focus for the U.S. Securities and Exchange Commission (SEC). In addition, we highlight certain U.S.-related regulatory actions and other developments of interest to foreign private issuers (FPIs).