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SEC seeks comments on disclosure requirements in Regulation S-K

  • SEC (US Securities and Exchange Commission) Image

Apr 15, 2016

The SEC has published a concept release, “Business and Financial Disclosure Required by Regulation S-K,” which seeks feedback from investors, companies, and other market participants on ways to modernize certain disclosure requirements in Regulation S-K for the benefit of registrants and investors.

The concept release is part of the SEC’s ongoing disclosure effectiveness initiative, which is a broad-based review of the disclosure, presentation, and delivery requirements of the Commission’s rules. In a speech at an open meeting, SEC Chair Mary Jo White indicates that with respect to reviewing the existing disclosure requirements, the release asks “what should be kept, modified, eliminated and added to [and] do the current requirements provide for the most efficient and effective means of disclosing the required information?”   

Comments on the concept release are due by July 21, 2016. For more information, see Deloitte's Heads Up newsletter as well as the concept release on the SEC’s Web site.

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