For resource extraction issuers, SEC reporting of payments made to the U.S. federal government or foreign governments for the commercial development of oil, natural gas, or minerals is now underway. Resource extraction issuers must file a Form SD within 270 days after the end of their first fiscal year ending on or after March 16, 2023. Accordingly, March year end companies are the first required to comply, during December 2023. For resource extraction issuers with a December 31 fiscal year end, the Form SD must be filed in September 2024. Join us for a review of the new reporting requirements.
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