This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

SEC staff updates C&DIs on Regulation S-K and Exchange Act rules and forms

  • SEC (US Securities and Exchange Commission) Image

Nov 07, 2018

The staff in the SEC’s Division of Corporation Finance has updated its compliance and disclosure interpretations (C&DIs) related to various aspects of Regulation S-K and the Exchange Act rules and forms.

The updates include the following:

  • Regulation S-K C&DIs — Questions 101.01 and 133.09 of the Regulation S-K C&DIs have been withdrawn, and question 102.01, 102.02, and 202.01 have been updated.
  • Exchange Act C&DIs — Questions 130.04, 169.01, 169.02, and 169.03 of the rules C&DIs have been withdrawn, and question 104.13 of the forms C&DIs has been updated.

For more in­for­ma­tion, see the Regulation S-K, Ex­change Act rules, and Exchange Act forms C&DI pages on the SEC’s Web site.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.