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ARTICLE · 06 MARCH 2018

SEC Proposes Modernization And Simplification Of Disclosure Rules

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On October 11, 2017, the SEC proposed certain amendments to Regulation S-K to simplify and streamline disclosures made by public companies and reduce compliance costs...

United StatesCorporate/Commercial Law
A&O Shearman
A&O Shearman
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On October 11, 2017, the U.S. Securities and Exchange Commission (SEC) proposed certain amendments to Regulation S-K to simplify and streamline disclosures made by public companies and reduce compliance costs, while continuing to provide all material information to investors. The proposed amendments also seek to reduce duplicative and immaterial disclosure, leverage technology and improve the readability and navigability of disclosure documents. The amendments are part of the SEC's ongoing disclosure effectiveness review and implement a mandate under the Fixing America's Surface Transportation Act.

Highlighted below are some of the main proposed amendments:

  • Management's Discussion and Analysis (MD&A) requirements:

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