Key takeaways

• NYSE listed foreign private issuers are now required to file semiannual unaudited financial information with the SEC on form 6-K.
• The filing obligation applies to any fiscal year beginning on or after July 1, 2015, with any such 6-K filing required to be made within six months of the end of the relevant foreign private issuer’s second quarter.
• The filing obligation applies to all foreign private issues, regardless of home country practices.