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SEC Ruling on Modernization of the Oil and Gas Reporting Requirements


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Oil and Gas SEC reserves coverThe SEC launched a two-part initiative in 2007 to provide investors with more meaningful disclosures of oil and gas reserves. During the first part of this effort, industry participants were invited to comment on several core ideas or potential areas for improvement that were outlined in an initial Concept Release. During the second part, the SEC considered this input and incorporated it into a proposed rule, Modernization of the Oil and Gas Reporting Requirements (Release Nos. 33-8935; 34-58030). The Commission then invited commentary on the Proposed Rule for consideration in formulating the final rules, which may be released soon. Many valuable opinions were expressed throughout this in-depth process, which offer insight into the perspectives and concerns of different types of industry participants. To gauge industry sentiment on these important topics, we have analyzed the responses to certain of the questions from 45 industry participants to the SEC’s two rounds of inquiry. These viewpoints have been summarized into key themes.

For more information, download  SEC Ruling on Modernization of the Oil and Gas Reporting Requirements (PDF, 131KB)

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