Defining Issues | March 2021
Updated: The SEC provides guidance on expiring confidential treatment orders
The SEC’s amendments modernize and simplify certain disclosure requirements to reduce the costs and burdens on public companies, investment advisers and investment companies. The amendments impact MD&A, the description of property, treatment of confidential information in exhibits, and the manner of delivery and tagging of cover page data.
Latest: On March 9, 2021 the SEC’s Division of Corporation Finance updated its Disclosure Guidance: Topic No. 7 related to confidential treatment of information otherwise required to be filed.
SEC Release No. 33-10618; 34-85381; IA-5206; IC-33426; File No. S7-08-17
Redaction of confidential information in certain exhibits: effective April 2, 2019
March 9, 2021 update:
Prior Updates:
SEC amends Regulation S-K disclosure
Download PDFSEC issues C&DIs on revised MD&A rules
The SEC staff added three new Compliance & Disclosure Interpretations to provide guidance when preparing MD&A
SEC adopts further changes to Regulation S-K
Updated: The SEC adopts amendments to modernize MD&A and other financial disclosures.
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