The Securities and Exchange Commission announced an open meeting for August 8th to consider whether to propose rule amendments to modernize the description of business, legal proceedings, and risk factor disclosures required by Regulation S-K. Readers will recall that the Commission had published a concept release (see: https://bit.ly/1Y52Baz) a little over three years ago seeking comment on Regulation S-K business and financial statement requirements. The concept release followed on the heels of the Commission’s Regulation S-K study, which had been required to be undertaken by the JOBS Act. Might these be more than the technical changes that we’ve seen implemented pursuant to the FAST Act? We will be following developments in the area in future posts.

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