View Author September 2012
On August 22, 2012, the US Securities and Exchange Commission (SEC) adopted final rules regarding disclosure of the use of conflict minerals that originate from the Democratic Republic of the Congo or adjoining countries. Reporting companies must file their first reports with the SEC on newly promulgated Form SD by May 31, 2014, which will cover calendar year 2013. Annual filings will be required thereafter by May 31. In "SEC Adopts Final Conflict Mineral Reporting Rules Mandated by Dodd-Frank Act," Squire Sanders partner Dynda A. Thomas discusses how the final rules are different from the proposed rules.