SEC Issues C&DIs
November 21, 2023
The SEC recently released new and updated compliance and
disclosure interpretations (C&DIs) related to the following:
- Regulation S-K — Revisions to Questions 128D.07 and 128D.18 and new questions 128D.23–30 (on pay versus performance); new Question 146.18 (on exhibits filed in inline XBRL).
- Securities Act Rules — New Question 239.02 (on date of filing and timing of fee payment) and new Question 240.17 (on computation of fee).
- Interactive data — New Question 101.10 (on inline XBRL).