Corporate & Financial Weekly Digest, Featuring Articles on NASDAQ Seeks Approval of Board Diversity Rule with SEC, CFTC's Timing Requirements Extended for Certain SEF Year-End Reports, and New FCA Fees Proposed for Newly-Authorized Firms and SMCR Changes


SEC Adopts Amendments to MD&A and Other Financial Disclosures -

On November 19, the Securities and Exchange Commission announced that it adopted amendments (the Amendments) to certain financial disclosure requirements in Regulation S-K, including with respect to Management’s Discussion and Analysis of Financial Condition and Results of Operations (MD&A). The Amendments are part of an effort to modernize and simplify Regulation S-K requirements and follow recent amendments to other Regulation S-K items — including those related to business, legal proceedings and risk factor disclosure previously discussed in the August 31, 2020 edition of the Corporate & Financial Weekly Digest. According to the SEC, the Amendments are designed to reduce compliance burdens while also improving the quality and accessibility of disclosure to investors, particularly by providing more insight into the information management uses to monitor and manage the business.

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