The end of the calendar year is a good time for CCOs to assess how their compliance programs fared over the past 12 months – and to plan ahead for the upcoming year. To assist CCOs in that endeavor, this installment of the Hedge Fund Law Report’s quarterly compliance update by ACA Group consultants Grazia Gatti and Dan Campbell highlights upcoming filing deadlines and reporting requirements fund managers should be aware of during the first quarter of 2026. This article also discusses highlights from the 2026 Examination Priorities from the SEC’s Division of Examinations. See “ACA Compliance Testing Survey: AI and AML Are Now Top Compliance Concerns” (Aug. 28, 2025).