SEC asks for comments on disclosure simplification
The SEC has issued a request for comment on certain disclosure requirements related to management, certain security holders, and corporate governance matters.
The commission seeks input on Subpart 400 of Regulation S–K, including requirements for disclosures about:
The request is part of the commission’s Disclosure Effectiveness Initiative, an SEC staff review of disclosure requirements and the presentation and delivery of disclosures. The staff is seeking ways to modernize and simplify disclosures.
Comments can be made within 60 days after the invitation to comment is published in the Federal Register and can be submitted through the SEC’s website.
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