The Harvard Law School Forum on Corporate Governance https://corpgov.law.harvard.edu The leading online blog in the fields of corporate governance and financial regulation. Sat, 04 Jul 2026 11:30:32 +0000 en-US hourly 1 https://wordpress.org/?v=6.5.8 https://corpgov.law.harvard.edu/wp-content/uploads/2024/02/cropped-photography-4-e1706898544564-1-32x32.png SEC Requirements under the Iran Threat Reduction and Syria Human Rights Act – The Harvard Law School Forum on Corporate Governance https://corpgov.law.harvard.edu 32 32 SEC Requirements under the Iran Threat Reduction and Syria Human Rights Act https://corpgov.law.harvard.edu/2012/09/10/sec-requirements-under-the-iran-threat-reduction-and-syria-human-rights-act/?utm_source=rss&utm_medium=rss&utm_campaign=sec-requirements-under-the-iran-threat-reduction-and-syria-human-rights-act https://corpgov.law.harvard.edu/2012/09/10/sec-requirements-under-the-iran-threat-reduction-and-syria-human-rights-act/#comments Mon, 10 Sep 2012 12:50:31 +0000 http://blogs.law.harvard.edu/corpgov/?p=32741?d=20150113140110EST Posted by Noam Noked, co-editor, HLS Forum on Corporate Governance and Financial Regulation, on Monday, September 10, 2012
Editor's Note:

The following post comes to us from Larry Sonsini, chairman of Wilson Sonsini Goodrich & Rosati. This post is based on a WSGR alert.

Overview

On August 10, 2012, President Obama signed the Iran Threat Reduction and Syria Human Rights Act into law. The act is available at http://www.gpo.gov/fdsys/pkg/BILLS-112hr1905enr/pdf/BILLS-112hr1905enr.pdf.

The purpose of the act is to expand U.S. sanctions against Iran in order to compel Iran to stop pursuing a nuclear weapons program and other controversial initiatives.

Public companies, however, may have new disclosure obligations as a consequence of the act. Among other things, the act requires that companies subject to the reporting requirements of the Securities Exchange Act of 1934 (Exchange Act) make certain disclosures relating to activities that they and their worldwide affiliates knowingly engage in involving Iran in their quarterly and annual reports filed with the Securities and Exchange Commission (SEC). This provision of the act does not require additional rulemaking by the SEC in order to be effective. As a consequence, public reporting companies must comply with the new reporting obligations under the act by February 6, 2013.

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