The SEC approved amendments to Items 101, 103, and 105 of Regulation S-K in late August, as described in a recent client alert, “SEC Adopts Third Round of Disclosure Modernization.” The amendments were published in the Federal Register on October 8, 2020, and will become effective on November 9, 2020.

Companies should note that the SEC’s EDGAR system will treat Form 10-Q reports for the quarter ended September 30, 2020, and other filings submitted after 5:30 p.m. Eastern time on Friday, November 6, as filed on Monday, November 9.  These filings must therefore comply with the amendments to Items 101, 103, and 105.

Read more on these amendments in our previous alert.