SEC Approves Rules to Ease Investor Access to Exhibits in Company Filings
Mar 01, 2017
On March 1, 2017, the Securities and Exchange Commission (SEC) voted to adopt rule and form amendments to make it easier for investors and other market participants to find and access exhibits in registration statements and periodic reports that were originally provided in previous filings.
The amendments will require issuers to include a hyperlink to each exhibit in the filing’s exhibit index. Currently, someone seeking to retrieve and access an exhibit that has been incorporated by reference must review the exhibit index to determine the filing in which the exhibit is included, and then must search through the registrant’s filings to locate the relevant filing.
The final rules will take effect on September 1, 2017.
Review the press release on the SEC's website.