• SEC Final Rules for Form 8-K Disclosure Requirements and Accelerated Filing Deadline
  • June 9, 2004
  • Law Firm: Vinson & Elkins LLP - Houston Office
  • By August 23, 2004, issuers must comply with new Form 8-K disclosure requirements and accelerated filing deadlines. The new Form 8-K rules, which were adopted by the Securities and Exchange Commission (the "Commission") on March 16, 2004, are responsive to the disclosure mandate of Section 409 of the Sarbanes-Oxley Act of 2002, which requires issuers to disclose material information regarding changes in financial condition or operations "on a rapid and current basis" as the Commission determines to be necessary and useful for investor protection and the public interest.