{"id":1829,"date":"2020-10-09T09:22:23","date_gmt":"2020-10-09T13:22:23","guid":{"rendered":"https:\/\/seci.wpenginepowered.com\/?p=1829"},"modified":"2020-10-09T09:22:23","modified_gmt":"2020-10-09T13:22:23","slug":"federal-register-publication-modernization-of-regulation-s-k-items-101-103-and-105","status":"publish","type":"post","link":"https:\/\/seciblog.pli.edu\/index.php\/federal-register-publication-modernization-of-regulation-s-k-items-101-103-and-105\/","title":{"rendered":"Federal Register Publication \u2013 Modernization of Regulation S-K Items 101, 103 and 105"},"content":{"rendered":"<p>Thanks to the eagle eye of Reed Wilson, who, along with Rich Alven, teaches our new Zoom based \u201c<a href=\"https:\/\/www.pli.edu\/programs\/sec-10k-disclosure-best-practices-workshop?t=live\">SEC Form 10-K Disclosure Best Practices<\/a>\u201d virtual workshop, for spotting the <a href=\"https:\/\/www.federalregister.gov\/documents\/2020\/10\/08\/2020-19182\/modernization-of-regulation-s-k-items-101-103-and-105\">October 8, 2020 Federal Register \u00a0publication<\/a> of the SEC\u2019s August 26 Final Rule <a href=\"https:\/\/www.sec.gov\/rules\/final\/2020\/33-10825.pdf\">\u201cModernization of Regulation S-K Items 101, 103, and 105\u201d<\/a>.\u00a0The effective date of the rule is 30 days after publication in the Federal Register.<\/p>\n<p><strong>This means that the new rule will be effective for filings made 30 days after October 8, 2020.<\/strong><\/p>\n<p>For 10-Q\u2019s filed after this date the changes to S-K Item 105, requiring a summary of risk factors if you have over 15 pages of risk factors, and the new requirements for legal proceedings disclosures, will be effective.<\/p>\n<p>For 10-K\u2019s filed after this date the changes to all the modernized S-K Items will be effective.<\/p>\n<p>We will have more details about these changes in posts next week.<\/p>\n<p>As always, your thoughts and comments are welcome!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Thanks to the eagle eye of Reed Wilson, who, along with Rich Alven, teaches our new Zoom based \u201cSEC Form 10-K Disclosure Best Practices\u201d virtual workshop, for spotting the October 8, 2020 Federal Register \u00a0publication of the SEC\u2019s August 26 Final Rule \u201cModernization of Regulation S-K Items 101, 103, and 105\u201d.\u00a0The effective date of the &hellip; <a href=\"https:\/\/seciblog.pli.edu\/index.php\/federal-register-publication-modernization-of-regulation-s-k-items-101-103-and-105\/\" class=\"more-link\">Continue reading <span class=\"screen-reader-text\">Federal Register Publication \u2013 Modernization of Regulation S-K Items 101, 103 and 105<\/span> <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":9,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[143,242],"tags":[],"coauthors":[154],"class_list":["post-1829","post","type-post","status-publish","format-standard","hentry","category-hot-topic","category-reporting"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"post_mailing_queue_ids":[],"_links":{"self":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/posts\/1829","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/comments?post=1829"}],"version-history":[{"count":0,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/posts\/1829\/revisions"}],"wp:attachment":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/media?parent=1829"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/categories?post=1829"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/tags?post=1829"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/coauthors?post=1829"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}