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Legal Update

SEC Issues New Oil and Gas Disclosure Rules, Gives Transition Guidance

2 March 2009
Mayer Brown Legal Update
The US Securities and Exchange Commission has published final rules and interpretations regarding its new oil and gas disclosure requirements. These new disclosure rules are the first significant revisions to Rule 4-10 of Regulation S-X and Item 102 of Regulation S-K (and the related Industry Guides) under the Securities Act of 1933 and the Securities Exchange Act of 1934 since the adoption of the original reporting requirements almost 30 years ago.


  • Robert F. Gray, Jr.
    T +1 713 238 2600
  • Kevin L. Shaw
    Senior Counsel
    T +1 713 238 2665
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