SEC Chairman Releases Statement on Revisions to Regulation S-K

SEC Chairman Paul Atkins has released a statement on amending the reporting requirements in SEC Regulation S-K, which has existed since 1982 and “has been the Commission’s central repository for filer disclosure requirements outside of the financial statements.” Mr. Atkins indicates that the Commission’s central focus in revising Regulation S-K will be to promote the disclosure of material information while discouraging the disclosure of immaterial information. The overall goal in making these revisions will be to ensure that disclosures “reflect information that a reasonable investor would consider important in making an investment or voting decision.”

In the statement, Mr. Atkins also encouraged public feedback on how the SEC can better achieve its goal of amending Regulation S-K’s requirements to promote the disclosure of material information. He requested that comments be submitted, either “electronically or on paper,” by April 13, 2026.