On March 1, 2017, the Securities and Exchange Commission (SEC) voted to adopt rule and form amendments that will require issuers to include a hyperlink to each exhibit in a filing’s exhibit index. The intent of the rule and form amendments is “to make it easier for investors and other market participants to find and access exhibits in registration statements and periodic reports that were originally provided in previous filings.” The final rules will take effect on September 1, 2017. Release. Final Rule.