SEC Updates CFIs
October 22, 2026
The SEC has updated its corporation finance interpretations (CFIs) on the following topics:
- Securities Act forms — Revised Question 115.02 and withdrawal of Question 126.13 on eligibility issues related to Form S-3 and Form S-8.
- Exchange Act forms — (1) Withdrawal of Question 105.09 (on Form 10-Q) and (2) withdrawal of Question 110.01 and revised Question 110.06 on Form 10-K.
- Exchange Act Forms 8-K — (1) New Questions 105.01–.03 on the completion of an acquisition or disposition of assets and (2) withdrawal of Question 110.02 on material impairments.
- Regulation S-K — (1) Withdrawal of Question 108.01 on selected financial data and (2) revised Question 115.02 on internal control over financial reporting.
For more information, see the CFI page on the SEC’s Web site.