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SEC Approves Interim Final Rule Amending Form 10-K to Allow Filers to Include a Summary Section
10 June 2016
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The SEC issued an interim final rule, mandated by the FAST Act, amending Part IV of Form 10-K to permit, but not require, companies to include in their Form 10-K a summary of the business and financial information contained therein.
The amendment allows considerable flexibility with respect to the summary form, but requires companies to include hyperlinks to the related disclosure.
As in the case of a prospectus summary, we recommend that a 10-K summary be a fair and balanced summary of the information included elsewhere in the annual report and include a brief cautionary preface.
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