On April 13, 2016, the SEC voted in favor of a concept release on Regulation S-K.  In her opening remarks, Chair White noted that the disclosure regime is central to the SEC’s mission of fostering transparency and promoting investor confidence.  Regulation S-K has become the key regulation addressing the business and financial information that is required to be included in public company periodic filings.  Chair White noted that “optimizing Regulation S-K is crucial.”  The concept release is the next step in the Division of Corporation Finance’s disclosure effectiveness initiative.

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