In his remarks earlier this week at the 53rd Annual Securities Regulation Institute, SEC Commissioner Mark Uyeda suggested areas of opportunity for updating Regulation S-K in response to Chair Atkins’ recent call for review, including disclosure regarding insider trading arrangements and policies (Item 408); related party transactions (Item 404); cybersecurity policies and governance (Item 106); unregistered transactions (Item 701); security holders and performance graphs (Item 201); and mine safety (Item 104).
He also touted the benefits of scaled disclosure for smaller companies and explained the logic of revisiting current definitions and thresholds. The Society previously provided SEC Chair Atkins with scaled disclosure recommendations here: Suggestions on Modifying and Scaling the Disclosure Obligations of Small- and Mid-Cap Public Companies & Scaled Disclosure Appendix.
This post first appeared in the weekly Society Alert!