On January 13, 2026, Securities and Exchange Commission Chair Atkins released a statement relating to a comprehensive review of Regulation S-K. In the Chair’s statement, he notes that he has asked the Staff of the Division of Corporation Finance to “engage in a comprehensive review of Regulation S-K.” The Chair notes that the first step of this review was the process that was undertaken in connection with soliciting comments on the executive compensation disclosure requirements, which comments the Staff is currently reviewing.
The SEC has undertaken prior reviews of Regulation S-K, in each instance with a view to modernizing the disclosure requirements. The FAST Act required a report on the modernization and simplification of Regulation S-K. The SEC then published a concept release on business and financial disclosure required by Regulation S-K. Following the concept release and a public comment period, there were various amendments of Regulation S-K that eliminated a number of outdated requirements. Chair Atkin’s statement encourages comments on how the SEC “can amend Regulation S-K, with the goal of revising the requirements to focus on eliciting disclosure of material information and avoid compelling the disclosure of immaterial information.” Public comments are requested by April 13, 2026.
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