In his January 13, 2026 Statement on Reforming Regulation S-K (Statement), Chairman Atkins noted that he has instructed the Division of Corporation Finance to engage in a comprehensive review of Regulation S-K. He also encouraged members of the public to provide their views on how the Commission can amend the requirements in Regulation S-K to focus on eliciting disclosure of material information and avoid compelling the disclosure of immaterial information. Division of Corporation Finance Director Jim Moloney reiterated this request in a Statement on February 13, 2026. In the Statement, Mr. Moloney also encouraged the public to submit targeted, concrete recommendations relating to Regulation S-X. The CAQ strongly supports the Commission’s efforts and is pleased to respond to these requests.
Read the full letter here.