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What's New in the Division of Corporation Finance
This page contains the latest in events, developments, and updates concerning the Division of Corporation Finance — check back here often. Bookmark this page to keep up with the latest in the Division of Corporation Finance!
For proposed and final Commission rulemakings, see the Regulatory Actions page.
Week of November 5, 2018
Compliance and Disclosure Interpretations
The following Compliance and Disclosure Interpretations (“C&DIs”) have been revised in light of the Commission’s recent changes to the “smaller reporting company,” “accelerated filer” and “large accelerated filer” definitions. In particular, we have updated Regulation S-K C&DIs 102.01, 102.02 and 202.01 and Exchange Act Forms C&DI 104.13 and withdrawn Exchange Act Rules C&DI 130.04 to reflect such amendments. We have also made non-substantive changes to Regulation S-K C&DI 146.09 and have withdrawn other outdated C&DIs indicated below.
No-Action, Interpretive and Exemptive Letters
For prior developments, presented by month posted, please click on the links below: