In a blog on Monday, I shared that my least favorite item of Regulation S-K (I said this was “as of” my associate years, but I think it still holds true) is Item 305 — Quantitative and Qualitative Disclosures about Market Risk. I remember form-checking those disclosures to be a terrible, and frankly, confusing slog. (Amirite?) Plus, it was always one more reason to be disappointed that I didn’t study accounting!

Anyway, it sounds like I am in good company. Inspired by reader outreach (we love that by the way — thank you to everyone who reaches out!), let’s run a quick poll. I’m curious if another item of Reg. S-K gives 305 a run for its money. I’m thinking 402 will have a lot of takers (but don’t let me influence you).

This is a Highlander situation — pick only one. But it’s anonymous, so don’t worry. Your least favorite item of Reg. S-K will never know how you truly feel about it. And I know I limited your selections, but the list got unwieldy!

– Meredith Ervine