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What is the difference between Regulation S-X and Regulation S-K?

The key difference is that Regulation S-X focuses on financial information while Regulation S-K focuses on nonfinancial information. The two visuals below outline what is required under each regulation:

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  • What is regulation S-K?

    Regulation S-K governs the form and content of all nonfinancial statement related disclosures that are related to the financial statements. The visual below outlines the key nonfinancial disclosures that are required.

  • What is regulation S-X?

    Regulation S-X governs both the form and content of the financial statements and the financial statement disclosures. The visual below outlines what is required under Regulation S-X for the annual financial statements (10-K) and interim financial statements (10-Q).