SEC Requires Hyperlinks to Exhibits and HTML Formatting for Many Filings
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- On March 1, 2017, the SEC announced amendments that would require registrants to include a hyperlink to each exhibit listed in the exhibit index.
- The amendments also require registrants to submit such registration statements and reports on EDGAR in HyperText Markup Language (HTML) format, unless certain exceptions apply.
- The rules take effect on September 1, 2017.