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Overview
Our newsletter summarizes SEC developments in the last quarter, including certain items we have not previously reported. Highlights include the amendments to Regulation S-K that eliminate certain disclosure requirements in management’s discussion and analysis and revise others, the SEC’s approval of direct listing rules proposed by the New York Stock Exchange and regulators’ remarks at the annual AICPA Conference on Current SEC and PCAOB Developments. Other SEC activities and enforcement matters are also discussed.