Skip to main content    

Company Filings

U.S. Securities and Exchange Commission

                        -  About                            -  Careers 
                          -  Commissioners 
                          -  Contact 
                          -  Reports and Publications 
                          -  Securities Laws 
                          -  Mission 
                          -  Commission Votes 
                        -  Divisions & Offices                            -  Corporation Finance 
                          -  Enforcement 
                          -  Investment Management 
                          -  Economic and Risk Analysis 
                          -  Trading and Markets 
                          -  Office of Administrative Law Judges 
                          -  Examinations 
                        -  Enforcement                            -  Litigation Releases 
                          -  Administrative Proceedings 
                          -  Opinions and Adjudicatory Orders 
                          -  Accounting and Auditing 
                          -  Trading Suspensions 
                          -  How Investigations Work 
                          -  Receiverships 
                          -  Information for Harmed Investors 
                        -  Regulation                            -  Rulemaking Activity 
                          -  Proposed Rules 
                          -  Final Rules 
                          -  Interim Final Temporary Rules 
                          -  Other Orders and Notices 
                          -  Self-Regulatory Organizations 
                          -  Staff Interpretations 
                        -  Education                            -  Investor Education 
                          -  Glossaries 
                          -  Small Business Capital Raising 
                        -  Filings                            -  EDGAR – Search & Access 
                          -  EDGAR – Information for Filers 
                          -  Company Filing Search 
                          -  How to Search EDGAR 
                          -  Forms List 
                          -  About EDGAR 
                        -  News                            -  Press Releases 
                          -  Speeches and Statements 
                          -  Securities Topics 
                          -  Upcoming Events 
                          -  Webcasts 
                          -  SEC Videos 
                          -  Media Gallery 

                -  U.S. Securities and Exchange Commission                    -  Divisions & Offices 
                  -  Enforcement 
                  -  Regulation 
                  -  Education 
                  -  Filings 
                  -  Newsroom 
                -  Newsroom                    -  Press Releases 
                  -  Testimony 
                -  RSS Feeds                    -  Press Releases 
                  -  Public Statements 
                  -  Speeches 
                  -  Testimony 
                -  Divisions and Offices 
                -  Corporation Finance 
                -  About 
                -   Accounting and Financial Reporting Guidance 
                -  Compliance and Disclosure Interpretations 
                -  Filing Review Process 
                -  Financial Reporting Manual 
                -  No-Action, Interpretive and Exemptive Letters 
                -  Statutes, Rules and Forms 
                -  Small Business 
                -  Contact Us 

-  Divisions and Offices 
-  Corporation Finance 
-  About 
-   Accounting and Financial Reporting Guidance 
-  Compliance and Disclosure Interpretations 
-  Filing Review Process 
-  Financial Reporting Manual 
-  No-Action, Interpretive and Exemptive Letters 
-  Statutes, Rules and Forms 
-  Small Business 
-  Contact Us 

#  Division of Corporation Finance 

In support of the Commission’s mission to protect investors, maintain fair, orderly, and efficient markets, and facilitate capital formation, the Division of Corporation Finance seeks to ensure that investors are provided with material information in order to make informed investment decisions, both when a company initially offers its securities to the public and on an ongoing basis as it continues to give information to the marketplace. The Division also provides interpretive assistance to companies with respect to SEC rules and forms and makes recommendations to the Commission regarding new rules and revisions to existing rules.

Learn more about the Division of Corporation Finance 

## Staff Guidance and Interpretations

                                            - Accounting and Financial Reporting Guidance
                                            - CF Disclosure Guidance Topics
                                            - Compliance and Disclosure Interpretations
                                            - COVID-19
                                            - Dear CFO Letters and Other Disclosure Guidance
                                            - Division Policy Statements
                                            - EDGAR Filer Guidance
                                            - Filing Review Process
                                            - Financial Reporting Manual
                                            - No-Action, Interpretive and Exemptive Letters
                                            - Shareholder Proposals
                                            - Staff Accounting Bulletins
                                            - Staff Legal Bulletins

## Search on EDGAR

                                            - Search Company Filings
                                            - Confidential Treatment Orders
                                            - Filing Review Correspondence
                                            - Notices of Effectiveness

## Information for Special Categories of Issuers

                                            - Asset-Backed Securities
                                            - Foreign Issuers
                                            - Small Business

## Filing and Disclosure Requirements

### Statutes

                                            - Securities Act of 1933
                                            - Securities Exchange Act of 1934
                                            - Trust Indenture Act of 1939
                                            - Sarbanes-Oxley Act of 2002
                                            - Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010
                                            - Jumpstart Our Business Startups Act of 2012

### Rules

                                            - Rules, Regulations and Schedules under the Securities Act, Exchange Act and Trust Indenture Act

### Forms

                                            - Securities Act Forms
                                            - Exchange Act Forms
                                            - Trust Indenture Act Forms

### Special Filers / Transactions

                                            - Beneficial Ownership Reporting
                                            - Going Private Transactions
                                            - Proxy Solicitations
                                            - Tender Offers
                                            - Small Business
                                            - International

**Erik GerdingDirector, Division of Corporation Finance**

Contact the Office202-551-3100

## Career Opportunities

                                        - Attorney Openings
                                        - Accountant Openings

## What's New

## Announcements »

                                            - Division of Corporation Finance Actions In Advance of a Potential Government Shutdown March 22, 2024
                                            - Further Announcement Regarding Share Repurchase Disclosure Modernization Rule Feb. 9, 2024
                                            - Announcement Regarding Share Repurchase Disclosure Modernization Rule Nov. 22, 2023

View more

## Current Topics

                                              - Joint Staff Statement on LIBOR Transition
                                              - Updated Statement of the Division of Corporation Finance on the Effect of the Court of Appeals Decision on the Conflict Minerals Rule

*Modified: Jan. 31, 2017*

SOCIAL MEDIA1Twitter 2Facebook2Instagram3RSS4YouTube6LinkedIn8Email Updates

## About The SEC

-  Budget & Performance 
-  Careers 
-  Commission Votes 
-  Contact 
-  Contracts 
-  Data Resources 

## Transparency

-  Accessibility & Disability 
-  FOIA 
-  Inspector General 
-  No FEAR Act & EEO Data 
-  Ombuds 
-  Whistleblower Protection 

## Websites

-  Investor.gov 
-  Related Sites 
-  USA.gov 

## Site Information

-  Plain Writing 
-  Privacy & Security 
-  Site Map 

**Return to Top