This installment of the Hedge Fund Law Report’s quarterly compliance update highlights key upcoming filing deadlines and reporting requirements fund managers should be aware of during the second quarter of 2026. This guest article by ACA Group consultants Jeremy Heckerling, Elli Kavros, Jennifer Rodriguez and Ken Carroll also discusses the requirements under the newly enacted Holding Foreign Insiders Accountable Act and updates to the SEC’s Marketing Rule FAQs addressing net performance and promoter disqualification. ACA Group’s 2026 regulatory filings calendar, which is designed to help fund managers stay on top of important filing obligations, is available here. For more from ACA Group, see “Preparing for and Navigating SEC Examinations” (Dec. 19, 2024).