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Corp Fin Updates Its Compliance and Disclosure Interpretations: 7 Revised, 26 Withdrawn

By Sehrish Siddiqui on September 30, 2026
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On Friday, September 25, 2026, the SEC’s Division of Corporation Finance updated a large batch of its Compliance and Disclosure Interpretations (CFIs). It revised seven CFIs and withdrew 26 across a variety of topics.

None of these revisions change the substance of the guidance. The revised CFIs primarily update references to rules that have changed since the CFIs were first issued. The withdrawn CFIs generally cover outdated guidance on repealed or superseded rules, or on transition arrangements for rules that took effect long ago.

This is housekeeping, not a policy change. Still, practitioners should check any internal checklists, memos, or precedent that cite the affected CFIs and update accordingly. Corp Fin posted marked copies showing each change, and those are the fastest way to see exactly what changed.

If you have any questions about how these CFI updates may impact your business, please contact the author or your relationship partner at Bass, Berry & Sims.

Photo of Sehrish Siddiqui Sehrish Siddiqui

Sehrish Siddiqui counsels a wide variety of public companies primarily in the areas of corporate finance, compliance and governance. She regularly advises clients on ESG (environmental, social and governance) disclosures and related internal processes. She has served as counsel to underwriters, agents and…

Sehrish Siddiqui counsels a wide variety of public companies primarily in the areas of corporate finance, compliance and governance. She regularly advises clients on ESG (environmental, social and governance) disclosures and related internal processes. She has served as counsel to underwriters, agents and issuers for more than 100 initial public offerings, follow-on offerings and at-the-market programs of various NYSE- and Nasdaq-traded entities. Her national and international clients include healthcare companies, real estate investment trusts, business development companies, retail and consumer product companies and investment banks.

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  • Posted in:
    Banking, Finance and Securities, Corporate Governance and Compliance
  • Blog:
    Securities Law Exchange
  • Organization:
    Bass, Berry & Sims PLC
  • Article: View Original Source

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