Sec. 72002. IMPROVEMENT OF REGULATION S-K
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## SEC. 72002 IMPROVEMENT OF REGULATION S-K **[**[15 U.S.C. 77g note](/us/usc/t15/s77g)**]** Not later than the end of the 180-day period beginning on the date of the enactment of this Act, the Securities and Exchange Commission shall take all such actions to revise regulation S-K (17 CFR 229.10 et seq.)— ####
(1)to further scale or eliminate requirements of regulation S-K, in order to reduce the burden on emerging growth companies, accelerated filers, smaller reporting companies, and other smaller issuers, while still providing all material information to investors; ####
(2)to eliminate provisions of regulation S-K, required for all issuers, that are duplicative, overlapping, outdated, or unnecessary; and ####
(3)for which the Commission determines that no further study under section 72203 is necessary to determine the efficacy of such revisions to regulation S-K.
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