SEC’s Division of Corporation Finance Updates Its C&DIs On April 24, the Division of Corporation Finance of the Securities and Exchange Commission released updated versions of its Compliance and Disclosure Interpretations (C&DIs) in a number of major areas, including 1933 Act Sections; 1933 Act Rules; 1933 Act Forms; 1934 Act Rules; Section 16 Rules and Forms; 1934 Act Forms; Form 8-K; and Regulation S-K. In each of these C&DIs, the interpretations that are followed by “[Apr. 24, 2009]” are the added or revised interpretations.  

On April 30, the Division of Corporation Finance further updated its 1934 Act Forms C&DI to include instructions relating to compliance with the new XBRL box that appears on the cover of Forms 10-Q and 10-K.  

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