SEC Requests Comment On Disclosure Requirements Under Regulation S-K (Fed. Reg.)

The SEC solicited comment on a concept release intended to assess: (i) whether business and financial disclosure requirements in Regulation S-K continue to provide the information necessary for investors to make informed voting and investment decisions, and (ii) whether any of the rules have become outdated or unnecessary. The request for comment was published in the Federal Register.

The SEC specified that it is reviewing and seeking comment on whether and, if so, how:

• specific disclosures are an important or useful part in investment and voting decisions, and whether more, less or different information might be needed;
• the SEC could revise current requirements in order to enhance the information provided to investors while considering whether the revised requirements promote efficiency, competition and capital formation;