SEC’s Corp Fin Updates Compliance and Disclosure Interpretations

Staff members of the Securities and Exchange Commission’s (“SEC”) Division of Corporation Finance (“Corp Fin”) recently updated two Compliance and Disclosure Interpretations (“C&DIs”):

• Fixing America’s Surface Transportation (FAST) Act (Updated Question 1); and
• Securities Act Forms (New Questions 101.04 and 101.05).

Featuring the staff’s interpretations concerning SEC forms, rules and regulations, both updates relate to financial information requirements for emerging growth companies.