SEC Rule · Principle 244 of 301
Form 8-K Materiality

“The four-business-day SEC disclosure clock starts at the determination of materiality — and materiality determination is the only judgement call the board cannot delegate.”
SEC Rule · Principle 244 of 301

“The four-business-day SEC disclosure clock starts at the determination of materiality — and materiality determination is the only judgement call the board cannot delegate.”