Defining Issues | April 2019

SEC amends Regulation S-K disclosures

The SEC’s amendments modernize and simplify certain disclosure requirements to reduce the costs and burdens on public companies, investment advisers and investment companies. The amendments impact MD&A, the description of property, treatment of confidential information in exhibits, and the manner of delivery and tagging of cover page data.


SEC Release No. 33-10618; 34-85381; IA-5206; IC-33426; File No. S7-08-17

  • Public companies, including registered investment companies and registered investment advisers

Effective dates

Key impacts

  • Streamlined and simplified disclosures, which aim to improve navigability and readability of disclosure documents by eliminating repetitive or immaterial disclosures
  • Modernized rules that had not been recently updated
  • Technology leveraged to enhance access to information
  • Parallel amendments to several rules and forms applicable to investment companies and investment advisers

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