The scope is broad enough to serve as a complete reference for anyone whose practice touches on SEC disclosure rules (e.g., transactional attorneys, corporate counsel, corporate governance professionals,etc.).
It includes the full-text of: Regulations S-K, S-X, S-T; selected rules and forms under the 1934 Act; the Sarbanes-Oxley Act; Industry Guides; Staff Accounting Bulletins; and the Codification of Financial Reporting Policies.
The 2014 edition includes the following new and updated material:
- Updates to Form D implementing the JOBS Act and disallowing participation by felons and other bad actors
- Updates for Form ID
- Amendments to Regulation S-T