Skip to search field Skip to main content

Official websites use .gov
A .gov website belongs to an official government organization in the United States.

Secure .gov websites use HTTPS
A lock () or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.

Compliance and Disclosure Interpretations: Update

Jan. 23, 2026

Securities Act Sections (Updated 1/23/2026)
- Section 139. Securities Act Section
  - Revised Question 139.29
  - Revised Question 139.30
- Section 239. Securities Act Section 5
  - Revised Question 239.13
Proxy Rules and Schedules 14A/14C (Updated 1/23/2026)
- Section 126. Rule 14a-6
  - Revised Question 126.06
  - Revised Question 126.07
- Section 133. Rule 14a-13
  - New Question 133.02
- Section 182. Rule 14c-2
  - New Question 182.01
Tender Offer Rules and Schedules (Updated 1/23/2026)
- Section 166. Rule 14e-5
  - New Question 166.02
  - New Question 166.03

Last Reviewed or Updated: Jan. 23, 2026

Rules & Regulations

Enforcement & Litigation

Compliance

Compliance and Disclosure Interpretations: Update

More in this Section

Compliance and Disclosure Interpretations: Update