SEC “concept release” on modernizing disclosure rules | KPMG | GLOBAL

SEC “concept release” on modernizing disclosure rules

SEC “concept release” on modernizing disclosure rules

The U.S. Securities and Exchange Commission (SEC) published a “concept release” seeking comments about how to modernize the business and financial disclosures made by public companies in periodic reports and registration statements that are required by Regulation S-K.


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The SEC's review focuses on recommendations made in a report mandated by the Jumpstart Our Business Startups Act.


Read an April 2016 report prepared by KPMG LLP: Defining Issues: SEC Issues Concept Release on Modernizing Regulation S-K

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