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.
SEC puts regulation S-K under comprehensive review
Chair Atkins announces that filer disclosure requirements outside financial statements should be changed to create a clearer separation between material and immaterial information.