Emily Gauthier, an associate in the Corporate Practice Group, was quoted in the article "Cutting the materiality clutter" published by Accounting and Business Magazine on March 18, 2026. Emily's comments on the US Securities and Exchange Commission's (SEC) review of Regulation S-K were drawn from her blog post titled "SEC Launches Comprehensive Review to Reform Regulation S-K." In the article, she discusses how the SEC may streamline certain Regulation S-K items to reduce duplicative narrative disclosures and how a materiality-first disclosure approach could mean companies will need to more carefully assess and document why information is or is not disclosed.