Comment Letter
SEC: Regulation S-K Disclosure Requirements Relating to Corporate Governance Matters
Monday, October 31, 2016
Commending the Securities and Exchange Commission for its ongoing efforts to evaluate and improve its disclosure and registration requirements, this letter submits observations of the CAQ regarding disclosure around codes of ethics and corporate governance matters. The letter notes that the CAQ is supportive of efforts to improve corporate governance, particularly through the encouragement of strong codes of ethics as well as through effective corporate governance and transparent disclosure that is responsive to investor and market needs.