The SEC has provided two pieces of guidance on the FAST Act. The first is in the general nature of an announcement describing the provisions of the FAST Act. However, the announcement includes some information about how the SEC interprets certain provisions of the FAST Act.
The SEC also published two Compliance and Disclosure Interpretations on the FAST Act. The CDIs relate to what financial statements Emerging Growth Companies may omit from filings under Section 71003 of the FAST Act.