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.
SEC Release No. 33-10618; 34-85381; IA-5206; IC-33426; File No. S7-08-17
Redaction of confidential information in certain exhibits: effective April 2, 2019
March 9, 2021 update:
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