Updated Interpretations for Form 8-K, Section 16 and Regulation S-K
July 14, 2008
On June 26, 2008, the SEC’s Division of Corporation Finance issued updated interpretations relating to Form 8-K and Section 16. On July 3, 2008, the Division of Corporation Finance issued updated interpretations relating to Regulation S-K. The updated interpretations are in the form of Compliance and Disclosure Interpretations, or CDIs.
The 8-K, Section 16 and Regulation S-K CDIs consolidate all of the existing interpretations of Form 8-K, Section 16 and Regulation S-K respectively, in one set of CDIs for each of Form 8-K, Section 16 and Regulation S-K, update the interpretations and include new interpretations. Previously, the interpretations for Form 8-K, Section 16 and Regulation S-K were published in several places, which made research difficult, including:
- with respect to Form 8-K: (i) the Manual of Publicly Available Telephone Interpretations; (ii) the June 13, 2003 Frequently Asked Questions Regarding the Use of Non-GAAP Financial Measures; and (iii) the November 22, 2004 Form 8-K Frequently Asked Questions
- with respect to Section 16: (i) the Manual of Publicly Available Telephone Interpretations and the March 1999 Supplement; (ii) the Section 16 Electronic Reporting Frequently Asked Questions; and (iii) the November 2002 Sarbanes-Oxley Act Frequently Asked Questions
- with respect to Regulation S-K: (i) the Manual of Publicly Available Telephone Interpretations; and (ii) the Division’s Current Issues and Rulemaking Projects Outline
http://www.sec.gov/divisions/corpfin/guidance/8-kinterp.htm
http://www.sec.gov/divisions/corpfin/guidance/sec16interp.htm
http://www.sec.gov/divisions/corpfin/guidance/regs-kinterp.htm