Over the past several years, rapid developments in technology and the Internet have significantly enhanced the quantity and quality of information available to investors. Investors are now able to retrieve information from the SEC and many companies instantaneously. Acknowledging the significant technological advances since the SEC last provided guidance on Internet issues relating to the Securities Act of 1933, the SEC issued an interpretive release that provides updated guidance on the disclosure of investor information on company Web sites.
September 29, 2008Briar McNutt and Elizabeth Simon