The Securities and Exchange Commission today announced that it is seeking public comment on disclosure requirements in Subpart 400 of Regulation S-K, including those relating to management, certain security holders, and corporate governance matters.
The request for comment is part of the Disclosure Effectiveness Initiative, which is a broad-based staff review of the disclosure requirements and the presentation and delivery of the disclosures. The request for comment also will inform the Commission’s study on Regulation S-K, which is required by the Fixing America’s Surface Transportation (FAST) Act.
The public comment period will remain open for 60 days following publication of the comment request in the Federal Register. To submit comments, use the SEC’s Internet submission form or send an e-mail to email@example.com.