SEC proposes to amend requirements for disclosure on business, legal proceedings and risk factors

On August 8, the SEC proposed amendments to Regulation S-K to modernize required disclosures on business, legal proceedings and risk factors in Exchange Act and Securities Act filings. The proposed amendments represent the latest phase of the SEC’s disclosure effectiveness initiative. Unlike other recent rule changes, the proposed amendments would reshape several of the SEC’s fundamental disclosure requirements.

Comments on the proposed amendments are due by October 22. The number of specific requests for comment solicited by the SEC suggests that the final amendments might differ from the rule proposal in important respects.

The SEC’s release describing the proposed amendments can be found here.

Read More: SEC proposes to amend requirements for disclosure on business, legal proceedings and risk factors


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