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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.

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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 In particular, we have updated Regulation S-K C&DIs 102.01, 102.02 and 202.01 and Exchange Act Forms C&DI 104.13 and withdrawn Exchange Act Rules C&DI 130.04 to reflect such amendments. We have also made non-substantive changes to Regulation S-K C&DI 146.09 and have withdrawn other outdated C&DIs indicated below.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:

2018

2017

2016

2015

2014

2013

2012

2011

2010

2009

2008

2007

 

http://www.sec.gov/divisions/corpfin/cfnew.shtml

Modified: 11/08/2018