SEC Proposal Concerning Regulation S-K

Harvard Law School Forum on Corporate Governance and Financial Regulation

Brian V. Breheny Andrew J. Brady

The SEC recently announced proposed amendments to modernize the rules requiring description of business, legal proceeding and risk factor disclosures pursuant to Regulation S-K. According to partner Brian Breheny, of counsel Andrew Brady and associate Ryan Adams, the amendments are intended to improve the readability of disclosures for investors and simplify compliance requirements for companies.