Today, SEC Chair White commented on possible future changes to disclosure requirements for SEC reporting companies. Chair White noted the need to revisit disclosure requirements in order to ensure that investors receive meaningful information, rather than be confronted with information overload, which may make it more difficult to evaluate the information that is material. In her speech, she noted that the JOBS Act has provided the Commission with another opportunity to review Regulation S-K disclosure requirements. The speech raises a number of issues that the Commission will consider, including the format or delivery of disclosures, the industry guides, and the timing of disclosures. The full speech is available here: http://www.sec.gov/News/Speech/Detail/Speech/1370539878806.
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