Securities and Exchange Commission (SEC) Chairman Paul Atkins provided additional detail on the commission’s effort to reform Regulation S-K, expanding on his previously announced push to simplify and modernize the disclosure framework.
Speaking at the Texas A&M School of Law Corporate Law Symposium in Dallas on February 17, 2026, Atkins said his goal is to restore the SEC’s disclosure regime to its original intent of “protect[ing] the public with the least possible interference with honest business.”
Atkins reiterated that moving toward “the minimum effective dose of regulation” will require grounding disclosures in financial materiality and scaling requirements to company size and maturity.
To dig deeper, visit the original article on the Thomson Reuters blog.