Business Law Journal

Effective July 1, 2026, the California Secretary of State (CA SOS) has changed the way that businesses can file certain documents with the CA SOS.  These changes will impact any corporations and limited liability companies which use third parties such as attorneys or accountants to file their annual statements of information, as well as certain other specified documents.

Many California businesses incorporate in Delaware. It is a common, and sometimes sensible choice. But incorporating elsewhere does not let a company sidestep the protections California law provides its resident shareholders. A new decision from California’s Court of Appeal, Salamon v. Orchid Global, Inc., drives that point home — and it is required reading for anyone who owns shares in, sits on the board of, or advises a Delaware company that calls California home.