Report On Review of Disclosure Requirements in Regulation S-K

The Securities and Exchange Commission has released its report reviewing disclosure requirements for Regulation S-K.

In Section 108 of the JOBS Act, the SEC© was required to conduct a review of Regulation S-K to determine how such requirements can be updated to modernize and simplify the registration process. The purpose of the review is to comprehensively analyze the current registration requirements of such regulation; and determine how such requirements can be updated to modernize and simplify the registration process and reduce the costs and other burden associated with the requirements for issuers who are emerging growth companies. The results of that review have been released and more information on the SEC’s findings can be found here.

What is your opinion on the requirements for Regulation S-K?