SEC Regulation S-K (17 CFR 229)

Prescribes the non-financial disclosure requirements for registration statements and periodic reports filed with the SEC, covering business descriptions, risk factors, management discussion, executive compensation, and corporate governance. Applies to public reporting companies.

131

Rules extracted

2,622

Obligations decomposed

20.0x

Avg obligations per rule

🇺🇸 United States

Jurisdiction

What AuditDSS covers

Source

1

Regulation

Extracted

131

Rules

Decomposed

2,622

Obligations

20.0x

Decomposition ratio

Each rule is decomposed into an average of 20.0 atomic obligations — the smallest testable units that can be independently violated.

Fully extracted & scored

All 2,622 obligations have been decomposed, titled, risk-scored, and embedded for semantic matching.

Risk scoring

Every obligation in Regulation S-K is scored across independent risk dimensions:

W

Obligation Weight

How critical within the regulatory framework

L

Violation Likelihood

How often breached in practice

E

Enforcement Evidence

Regulator enforcement history and penalties

C

Cascade Dependency

How many obligations depend on this one

Regulatory details

Full title
SEC Regulation S-K (17 CFR 229)
Regulatory body
Securities and Exchange Commission
Jurisdiction
🇺🇸 United States
Document type
regulation
Effective date
January 1, 1982
Official source
View source document ↗

Who this applies to

public companiesSEC registrantsissuers of securities

Key requirements

  • business description
  • risk factors
  • management discussion and analysis
  • executive compensation disclosure
  • related party transactions
  • financial statement schedules

Frequently asked questions about Regulation S-K

What is Regulation S-K?

Prescribes the non-financial disclosure requirements for registration statements and periodic reports filed with the SEC, covering business descriptions, risk factors, management discussion, executive compensation, and corporate governance. Applies to public reporting companies.

Who does Regulation S-K apply to?

Regulation S-K applies to public companies, SEC registrants, issuers of securities.

How many obligations does Regulation S-K contain?

AuditDSS has decomposed Regulation S-K into 2,622 atomic obligations from 131 rules. Each obligation is independently testable and risk-scored.

What are the key requirements of Regulation S-K?

The key requirements include: business description, risk factors, management discussion and analysis, executive compensation disclosure, related party transactions, financial statement schedules.

How can I assess my Regulation S-K compliance?

Upload your compliance policy to AuditDSS. The platform maps your document against all 2,622 Regulation S-K obligations using deterministic AI scoring — not checklists or LLM summaries. You get a risk-scored gap analysis showing exactly which obligations are covered, partially covered, or missing.

Which jurisdiction enforces Regulation S-K?

Regulation S-K is enforced in United States by Securities and Exchange Commission.

When did Regulation S-K come into effect?

Regulation S-K became effective on January 1, 1982.

What industry does Regulation S-K apply to?

Regulation S-K is primarily relevant to the Securities & Capital Markets industry. AuditDSS covers 98 regulations in this industry sector.

Build a Regulation S-K compliance pack

Don't have a compliance policy yet? AuditDSS generates a complete compliance pack for Regulation S-K — alone or combined with other regulations your business needs. Every clause is mapped to specific obligations.

Policy

High-level commitments and governance framework covering Regulation S-K requirements.

Procedures

Step-by-step operational procedures to implement each policy commitment.

Forms & checklists

Ready-to-use forms, registers, and checklists for day-to-day compliance operations.

Multi-regulation

Combine Regulation S-K with other regulations into a single unified compliance pack for your business.

Already have a policy? Assess it against Regulation S-K

1

Upload your document

Upload your compliance policy, program manual, or operational document. AuditDSS accepts any text-based document.

2

AI maps against 2,622 obligations

Your document is scored against every obligation in Regulation S-K. Each claim is mapped to the obligation tree and evaluated for coverage.

3

Risk-scored gap report

Receive every gap ranked by risk priority with remediation guidance, enforcement evidence, and cascade impact analysis.

Related regulations in Securities & Capital Markets

Assess your Regulation S-K compliance

Upload your document and get a risk-scored gap analysis against 2,622 Regulation S-K obligations in under 5 minutes.