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Update on effective date of Regulation S-K modernization amendments

We said we’d keep you posted on the effective date of the SEC’s Regulation S-K amendments relating to MD&A, selected financial data, and supplementary financial information. The amendments are set to become effective on February 10 with early compliance permitted beginning on that day (as described in Section II.F of the adopting release). The SEC staff has indicated they have been receiving numerous questions regarding whether the effective date will be delayed. The amendments were adopted by Commission action, and the SEC staff’s understanding is the effective date of the amendments can only be delayed by Commission action. As the SEC staff understands, there are no such plans for Commission action. As a result, the SEC staff expects the effective date of the amendments to remain February 10.

Read our In depth, SEC amends MD&A and eliminates selected financial data, for details about the amendments.
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