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SEC readies concept release on Regulation S-K review

Joe Mont | March 24, 2016

The Securities and Exchange Commission will meet next week to take the next step in an ongoing review of its disclosure regime. On March 30, the Commission, in an open meeting, will consider whether to issue a concept release seeking comment on modernizing business and financial disclosure requirements in Regulation S-K.

The SEC was mandated by Congress—with both the JOBS Act and FAST Act—to review its Regulation S-K and Regulation S-X disclosures, with an eye to reducing duplicative and unnecessarily burdensome requirements.

On Sept. 28, the SEC announced a 60-day public comment period on the effectiveness of financial disclosure requirements in Regulation S-X. The request for...

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