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SEC simplifies and modernizes certain disclosure requirements in Regulation S-K

  • SEC document Image

Mar 21, 2019

The SEC has issued a final rule, “FAST Act Modernization and Simplification of Regulation S-K.”

The final rule is intended to "mod­ern­ize and sim­plify certain dis­clo­sure re­quire­ments in Reg­u­la­tion S-K, and related rules and forms, in a manner that reduces the costs and burdens on reg­is­trants while con­tin­u­ing to provide all ma­te­r­ial in­for­ma­tion to in­vestors." The overall purpose of the final rule is to increase the transparency of reg­is­trants' dis­clo­sures while eliminating "rep­e­ti­tion and dis­clo­sure of im­ma­te­r­ial in­for­ma­tion."

For more in­for­ma­tion, see Deloitte's related Heads Up newsletter as well as the press release and final rule on the SEC's Web site.

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