SEC Releases New CFI Related to Securities Act Sections
June 26, 2026
The SEC has added Question 142.01 to its corporation finance
interpretations (CFIs) on the Securities Act sections. The new CFI addresses
whether, for a registrant that lists rights associated with a business combination
on a national securities exchange without listing the underlying securities, the
registration statement must “contain information regarding the specific transaction
and the business to be acquired.”