In mid-July, we ran a reader quick poll asking: “What’s your least favorite S-K item?” The results are in! Item 402 is the Regulation S-K item our readers most love to hate. In a narrow victory, Item 402 beat out my least favorite, Item 305, by 1%! This just underscores that the SEC revisiting the current executive compensation disclosure requirements is a welcome development!

Now that we know readers’ least favorite, I can’t help but wonder if there is a clear favorite! I’m not sure I have one myself. Maybe Item 303, because I enjoy reading MD&As, but then again, I also enjoy reading CD&As — even though I’m aligned with our readers on Item 402. I think I must just like a “discussion & analysis.”

Anyway, less about me, let’s talk about you! Do you have a favorite? Please, search your soul and take a minute to answer this quick poll.

 

– Meredith Ervine