SEC to Consider Proposing Amendments to Modernize Regulation S-K

The SEC has scheduled an open meeting for Wednesday, October 11, 2017, to consider whether to:

  • Propose amendments based on the recommendations in the SEC staff’s previously issued, Report on Modernization and Simplification of Regulation S-K (Report);
  • Modernize and simplify certain disclosure requirements in Regulation S-K and related rules and forms; and
  • Certain parallel amendments to investment company and investment adviser rules and forms.

The SEC staff issued the Report to provide recommendations on the modernization and simplification of the requirements in Regulation S-K. The Report includes staff recommendations on various topics, including:

  • Core company business information;
  • Company performance, financial information, and future prospects;
  • Management and certain security holders;
  • Corporate governance;
  • Registration statement and prospectus provisions;
  • Exhibits; and
  • Manner of delivery recommendations.

The open meeting will begin at 10:00 a.m. (EDT) and be held at the SEC’s Headquarters in Washington, D.C. The meeting will also be available via webcast on the SEC’s website.

Login to keep reading on CCH® Accounting Research Manager.

Not a subscriber? Contact us for a representative.


CCH ARM Editorial

CCH ARM Editorial

All stories by: CCH ARM Editorial