3235-AL70 201504 Unified Agenda of Federal Regulatory and Deregulatory Actions 3235 Securities and Exchange Commission SEC Concept Release on Possible Revisions to Audit Committee Disclosures

The Office of the Chief Accountant is considering recommending that the Commission publish a concept release to obtain information about the extent and nature of the public’s interest in revising the audit committee disclosure requirements, which exist in their current form principally in Item 407 of Regulation S-K under the Securities Act and the Securities Exchange Act.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Prerule Stage Undetermined No Not Yet Determined 15 U.S.C. 77f 15 U.S.C. 77g 15 U.S.C. 77j 15 U.S.C. 77s(a) 15 U.S.C. 78l 15 U.S.C. 78m 15 U.S.C. 78n 15 U.S.C. 78o(d) 15 U.S.C. 78w(a) No ANPRM 04/00/2016 Undetermined Undetermined Undetermined No No Jeffrey Minton Office of Chief Accountant 3235 Securities and Exchange Commission SEC 202 551-5300 oca@sec.gov 100 F Street NE, Washington DC 20549