The final quarter of the calendar year is a busy time for hedge fund managers and their CCOs. They may be conducting or finalizing annual compliance reviews, making required regulatory filings, handling year-end redemptions, making various tax elections and conducting employee performance reviews. As a result, it is never too soon to start planning for the tasks that lie ahead in the next few months. This latest installment of the Hedge Fund Law Report’s quarterly compliance update highlights upcoming filing deadlines and reporting requirements fund managers should be aware of during the fourth quarter of 2026. This guest article by ACA Group consultants Grazia Gatti, Jeremy Heckerling, Elli Kavros and Ken Carroll also includes information on the extension of the Form PF compliance date, analysis of a recent SEC enforcement action involving fraud allegations against a private fund adviser, discussion of recent developments in prediction markets and a mention of the SEC’s proposed recission of the Pay to Play Rule. In addition, the 2026 regulatory filings calendar prepared by ACA Group, which is designed to help hedge fund managers stay on top of important filing obligations, is available here. For more from ACA Group, see “SEC Registration Issues for Non‑U.S. Fund Managers” (Sep. 24, 2026); and “Survey Finds AI Is Top Compliance Concern” (Sep. 24, 2026).