A form from the Securities and Exchange Commission (SEC) that served as a simplified registration for the offering of new securities. Only companies that have been reporting to the SEC under the 1934 Act for at least three years without interruption are eligible to use the SEC Form S-2, which allows for the inclusion of previously submitted information regarding their business and financial statements. Taobiz explains SEC Form S-2 SEC Form S-2 was discontinued in 2005; the element that allowed companies to use prior filing information from SEC forms 10-Q, 10-K and 8-K has been incorporated into parts of SEC Form S-1. Investors may still find older S-2 filings online that were submitted prior to 2005.