Subject: File No. Disclosure Effectiveness
From: Arthur J. Radin, CPA
Affiliation: Partner of Janover LLC CPAs

May 29, 2015

I have published two articles in the NYSSCPA magazine "The CPA Journal. The first in 2007 posited "Have We Created Financial Statement Overload" questioning the excessive volume of disclosures required by Regulations S-K and S-X and the creation of lengthy, unreadable annual and interim financial statements. The second, in February 2013 "The Effects of Regulatory Overload" raises the same question wondering if the costs of all of the regulations, especially those promulgated by the SEC, are an excessive waste of corporate resources, weakening the ability of US companies to compete in the global marketplace.
These articles are available on the Web please inform me if you would like me to send them to you.