SEC Flash Report - May 2014

May 2014

April proved to be an active month surrounding conflict minerals. Early in April, the SEC staff issued a second set of frequently asked questions, (Questions 13-21) to assist companies with the application of the rules covering their responsibilities under the Conflict Minerals Rules. The FAQs provide guidance related to reporting under Item 1.01 of Form SD, and supplement interpretations that the SEC staff issued in 2013 providing further direction for public companies that need to file their first special disclosure reports on Form SD by June 2, 2014.