SEC Staff Updates C&DIs
March 23, 2022
The staff in the SEC’s Division of Corporation Finance has updated its compliance and
disclosure interpretations (C&DIs) in the following sections:
- “Proxy Rules and Schedules 14A/14C”: Questions 101.02, 132.01, and 132.02.
- “Exchange Act Form 8-K”: Questions 102.04 and 102.05.
- “Tender Offers and Schedules”: Question 166.01.