SEC To Require Hyperlinks To Exhibits In Company Filings
U.S. securities issuers will be required to include a hyperlink to each exhibit in a corporate filing’s exhibit index under new rule and form amendments approved Wednesday by the SEC.
The rules will take effect Sept. 1. Non accelerated filers and smaller reporting companies that submit filings in ASCII will have until Sept. 1, 2018, to comply with the rules.
“As the SEC looks for new ways to modernize financial disclosures, one of the easiest things we can do is add hyperlinks that automatically direct users to additional information on our EDGAR system,” SEC Acting Chairman Michael Piwowar said in a news release. “We are so accustomed to clicking hyperlinks on basically every website we visit, this commonsense solution will make life simpler for a lot of people.”
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