A couple weeks ago, we noted that an incorrect eCFR of the Item 601(a) table was causing some confusion about iXBRL requirements. The SEC has now issued an 18-page release, which corrects the exhibit table and a few other items from the original Fast Act amendments. The technical corrections to the final rules do the following:
– Reinstate certain item headings in registration statement forms under the Securities Act of 1933 that were inadvertently changed
– Relocate certain amendments to the correct item numbers in these forms and reinstates text that was inadvertently removed
– Correct a portion of the exhibit table in Item 601(a) of Regulation S-K to make it consistent with the regulatory text of the amendments
– Correct certain typographical errors and a cross-reference in the regulatory text of the amendments
–Liz Dunshee, TheCorporateCounsel.net August 8, 2019
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