The Alberta Securities Commission (ASC) released its 2024 Corporate Finance Disclosure Report, highlighting key areas of focus for issuers’ compliance with continuous disclosure obligations. Key observations include the need for balanced disclosure in mergers and acquisitions, the importance of “general disclosure” of material information, and the necessity for concise annual information forms (AIFs). The ASC emphasized avoiding overly promotional statements and provided guidance on fair value assessments. The report also addresses cybersecurity risks and updates on proposed regulatory changes, including climate-related disclosures and governance requirements. An information session is scheduled for January 16, 2025, to discuss these findings further.