What The SEC Wants To See In Disclosures

Attorney Michael Dunn’s timely report on what SEC Commissioner Luis A. Aguilar had to say on the subject earlier this year. There are a few specific areas that often need attention, according to Aguilar. “Some companies,” he said, “appear to view our proxy and other disclosure requirements as a box to be checked, or an obstacle to be overcome, rather than an opportunity to engage and inform their shareholders.”