The U.S. Securities and Exchange Commission (SEC) has issued interpretative guidance1 on the evolving use of company websites for dissemination of information. The guidance focuses on the treatment of website content under Regulation FD (Fair Disclosure), the application of the anti-fraud provisions of the U.S. federal securities laws to website content, the status of website content under a company's disclosure controls and procedures, and the format and readability of website content.
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