You know, sometimes, it’s the little things. . . In that regard, here’s a big shoutout to the SEC for actions that it has taken this year to make Corp Fin’s Compliance & Disclosure Interpretations much easier for lawyers to work with. In January, the agency began marking updated versions of Corp Fin’s CDIs to reflect changes made to prior versions. Before that, people had to painstakingly review the changes to the original CDI themselves or – since the SEC usually just deleted the old version of the CDI in its entirety – depend on the kindness of strangers to figure out what had been tweaked.

That change was a huge help on its own, but yesterday we were all tipped off via a LinkedIn post to the fact that the SEC has now gone one step further and consolidated all of Corp Fin’s CDIs in a single page on the SEC’s website. As our tipper pointed out, that means everyone now has the ability to search for potentially relevant guidance simply by clicking Ctrl + F.

Also, just before the 4th of July holiday, Corp Fin posted an updated version of the Financial Reporting Manual, which now reflects the 2020 changes to the S-X acquired company financial statement rules. A summary of the changes is available on the Financial Reporting Manual page of the SEC’s website.

– John Jenkins