Last Update: August 30, 2023
These Compliance and Disclosure Interpretations (“C&DIs”) comprise the Division’s interpretations of Exchange Act forms commonly used by issuers. Some of these C&DIs were first published in prior Division publications and have been revised in some cases. The bracketed date following each C&DI is the latest date of publication or revision.
N.B. C&DIs for Form 8-K and for Section 16 forms have been separately published and can be found at Exchange Act Form 8-K and Exchange Act Section 16 and Related Rules and Forms, respectively.
Expand Expand

Welcome to Viewpoint, the new platform that replaces Inform. Once you have viewed this piece of content, to ensure you can access the content most relevant to you, please confirm your territory.

signin option menu option suggested option contentmouse option displaycontent option contentpage option relatedlink option prevandafter option trending option searchicon option search option feedback option end slide