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SEC’s Gerding spells out the state of disclosure

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Photo: Drew Angerer/Getty Images

Julie DiMauro

4 min read
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Erik Gerding mentioned areas of focus last year and this year, underscoring the importance of disclosures in AI and cybersecurity.

Erik Gerding, the director of the SEC’s Division of Corporation Finance, has issued a statement that summarizes the state of disclosure for fiscal year 2023 and sets out disclosure priorities for 2024.

He emphasized how critically important disclosures are to investors of all kinds – not only when a company initially offers

And

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