SEC proposes modernizing descriptions of certain disclosures provided under Regulation S-K

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Aug 08, 2019

On August 8, 2019, the Securities and Exchange Commission (SEC) issued a proposed rule, “Modernization of Regulation S-K Items 101, 103, and 105.”

The proposed rule would modernize the description of business, legal proceedings, and risk factor disclosures that registrants are required to make pursuant to Regulation S-K. The proposed amendments are intended to update the rules to improve disclosures for investors and to simplify compliance efforts for registrants.

Review the press release and proposed rule on the SEC’s website.

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