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SEC puts regulation S-K under comprehensive review

Securities and Exchange Commission (SEC) Chair Paul Atkins
Photo: Spencer Platt/Getty Images

Vlada Gurvich

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Chair Atkins announces that filer disclosure requirements outside financial statements should be changed to create a clearer separation between material and immaterial information.

On Wednesday, January 13, SEC Chair Paul Atkins announced the next stage of revising Regulation S-K. The first stage took place in May, when the SEC asked for public comments and organized a roundtable that focused on the executive compensation disclosure requirements contained in Item 402 of Regulation S-K.

Regulation S-K is

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