Big Reg S-K Changes as SEC Continues to Modernize Disclosures

For several years now, under both Chairman Jay Clayton’s leadership and that of his predecessors, the Securities and Exchange Commission (SEC) has been working to improve the information and disclosures available to investors outside the financial statements and footnotes. While some of that has resulted from studies or rulemaking mandated by the Dodd-Frank Act of 2013, improving information available to investors has long been an SEC focus. The latest installments in those efforts are the Final Rules “Modernization of Regulation S-K Items 101, 103, and 105” which was effective on Nov. 9, 2020 (Business Rules), and shortly thereafter the Final Rules “Management’s Discussion and Analysis, Selected Financial Data, and Supplementary Financial Information” which was released by the SEC on Nov. 19, 2020 and will be effective 30 days after publication in the Federal Register (Financial Information Rules).


Greg Faucette
Professional Practice Partner


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