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Code · STATUTE-COMPILATIONS · James M. Inhofe National Defense Authorization Act for Fiscal Year 2023 · Sec. 5825

Sec. 5825. SHORTER-TERM BURDEN REDUCTION AND DISCLOSURE SIMPLIFICATION AT THE SECURITIES AND EXCHANGE COMMISSION; SUNSET

497 words·~2 min read·/statute-compilations/comps-17475/sec-5825

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## SEC. 5825 SHORTER-TERM BURDEN REDUCTION AND DISCLOSURE SIMPLIFICATION AT THE SECURITIES AND EXCHANGE COMMISSION; SUNSET **[**[15 U.S.C. 77g note](/us/usc/t15/s77g)**]** ###
(a)Better Enforcement of the Quality of Corporate Financial Data Submitted to the Securities and Exchange Commission ####
(1)Data quality improvement program #####
(A)In general Not later than 180 days after the date of enactment of this Act, the Securities and Exchange Commission shall establish a program to improve the quality of corporate financial data filed or furnished by issuers under the Securities Act of 1933 (15 U.S.C. 77a et seq.), the Securities Exchange Act of 1934 (15 U.S.C. 78a et seq.), and the Investment Company Act of 1940 (15 U.S.C. 80a-1 et seq.). #####
(B)Contents The program established under subparagraph
(A)shall include the following: ######
(i)The designation of an official in the Office of the Chairman of the Securities and Exchange Commission responsible for the improvement of the quality of data filed with or furnished to the Commission by issuers. ######
(ii)The issuance by the Division of Corporation Finance of the Securities and Exchange Commission of comment letters requiring correction of errors in data filings and submissions, where necessary. ####
(2)Goals In establishing the program required under this subsection, the Securities and Exchange Commission shall seek to— #####
(A)improve the quality of data filed with or furnished to the Commission to a commercially acceptable level; and #####
(B)make data filed with or furnished to the Commission useful to investors. ###
(b)Report on the Use of Machine-Readable Data for Corporate Disclosures ####
(1)In general Not later than 180 days after the date of enactment of this Act, and once every 180 days thereafter, the Securities and Exchange Commission shall submit to the Committee on Banking, Housing, and Urban Affairs of the Senate and the Committee on Financial Services of the House of Representatives a report regarding the public and internal use of machine-readable data for corporate disclosures. ####
(2)Content Each report required under paragraph
(1)shall include— #####
(A)an identification of which corporate disclosures required under section 7 of the Securities Act of 1933 (15 U.S.C. 77g), section 13 of the Securities Exchange Act of 1934 (15 U.S.C. 78m), and section 14 of the Securities Exchange Act of 1934 (15 U.S.C. 78n) are expressed as machine-readable data and which are not; #####
(B)an analysis of the costs and benefits of the use of machine-readable data in corporate disclosure to investors, markets, the Securities and Exchange Commission, and issuers; #####
(C)a summary of enforcement actions that result from the use or analysis of machine-readable data collected under the provisions of law described in subparagraph (A); and #####
(D)an analysis of how the Securities and Exchange Commission uses the machine-readable data collected by the Commission. ###
(c)Sunset Beginning on the date that is 7 years after the date of enactment of this Act, this section shall have no force or effect.
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Sec. 5825
SHORTER-TERM BURDEN REDUCTION AND DISCLOSURE SIMPLIFICATION AT THE SECURITIES AND EXCHANGE COMMISSION; SUNSET
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