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SEC’s requirement for hyperlinks in filings now in effect

Joe Mont | September 1, 2017

The arrival of September brings with it new requirements regarding the use of hyperlinks in public company filings made to the Securities and Exchange Commission.

In March 1, the SEC voted to adopt rule and form amendments intended to make it easier for investors and other market participants to find and access exhibits in registration statements and periodic reports that were originally provided in previous filings.

The amendments, effective as of Sept. 1, will require issuers to include a hyperlink to each exhibit in the filing’s exhibit index.  Previously, someone seeking to retrieve and access an exhibit that has been incorporated by reference must review the exhibit index to determine the filing in which the exhibit is included, and then must search through the registrant’s filings to locate the relevant filing.

“As the SEC looks for new ways to modernize financial disclosures, one of the...

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