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U.S. Securities and Exchange Commission

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#  Staff Interpretations 

This page provides links to written and oral statements made by members of the SEC's staff on various accounting and legal matters. These staff interpretations provide guidance to those who must comply with the federal securities laws. However, because they represent the views of the staff, they are not legally binding.

Staff Accounting Bulletins

Staff Legal Bulletins

Compliance and Disclosure Interpretations

Division of Corporation Finance Financial Reporting Manual

CF Disclosure Guidance Topics

                                          - Staff No Action, Interpretive and Exemptive Letters
                                          - Division of Corporation Finance
                                          - Division of Investment Management
                                          - Division of Trading and Markets
                                          - Office of the Chief Accountant

*Modified: April 6, 2023*

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