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.
Latest: On March 9, 2021 the SEC’s Division of Corporation Finance updated its Disclosure Guidance: Topic No. 7 related to confidential treatment of information otherwise required to be filed.
March 9, 2021 update: