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Deloitte comments on the SEC's proposal to modernize the FAST Act and simplify Regulation S-K

Published on: Dec 22, 2017

Deloitte & Touche LLP comments on SEC Release 33-10425, FAST Act Modernization and Simplification of Regulation S-K

Here’s an excerpt from the comment letter:

We support the Commission’s recent efforts to consider ways to update the current disclosure regime to facilitate timely, material disclosure by companies and enhanced investor access to that information. As we discussed in our July 2016 letter in response to the Commission’s concept release, Business and Financial Disclosure Required by Regulation S-K (SEC Release No. 33-10064), we believe that the current SEC disclosure regime largely supports effective disclosure, but we also believe that there are aspects that could be modernized. We therefore encourage the Commission to continue with its disclosure effectiveness initiative to consider both targeted changes, such as those in the current proposals, as well as broader changes that will help build the foundation for the SEC disclosure regime as it moves into the future. We have shared our views on potential areas of future focus in our July 2016 letter, as well as in other letters in response to proposals that are part of the SEC’s disclosure effectiveness initiative.

This comment letter was released by our US firm.


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