一、简介(一)国会授权2012年4月5日,国会审议通过了《创业企业融资法案》(以下简称《乔布斯法案》)。[1]该法案第108节要求美国证券交易委员会(以下简称委员会)在该法案颁布之日起180日内对S-K规则进行评估,并依次对S-K规则中的相关规定及要求进行修改,以更新及简化注册程序。《乔布斯法案》第108节特别规定如下: I. Introduction (A) the authorization of the Congress April 5, 2012, the Diet considered and approved the “Venture Financing Act” (hereinafter referred to as the “Steve Jobs Act”). Section 108 of the act requires the Securities and Exchange Commission (the “Commission”) to evaluate the SK rules within 180 days of the enactment of the act and in turn amend the relevant rules and requirements in the SK rules to update and Simplify the registration process. Section 108 of the Steve Jobs Act specifically states as follows: