SEC Cracks Down on Short Sales – New Disclosures for Asset Managers?

Thoughtware Article Published: Mar 10, 2022
Audit, Accounting and Assurance Practice

On February 25, 2022, the SEC proposed new Rule 13f-2 and amendments to Regulation SHO and the consolidated audit trail to increase market transparency on short selling. Under the proposed changes, market participants would be required to collect and submit certain short sale-related data to the SEC on a monthly basis. The SEC would then publicly report aggregate data about large short positions, including daily short sale activity for each individual security. This article provides details on the proposal, which was approved unanimously in an unusual display of bipartisan support.

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