Report on Form 6-K Preparation

Summary

Form 6-K is used by foreign private issuers (FPIs) to submit updates and other information to the Securities and Exchange Commission (SEC). Foreign companies subject to the reporting requirements of the Securities Exchange Act of 1934, as amended (Exchange Act) (15 U.S.C. § 78a et seq.), may generally choose to report under different standards than U.S. public companies. Unlike a domestic company, which must file annual reports on Form 10-K, quarterly reports on Form 10-Q, and current reports on Form 8-K, most foreign companies are only required to file annual reports (usually on Form 20-F) and submit reports on Form 6-K. This practice note discusses the preparation and submission of reports on Form 6-K and includes practical tips and guidance.