Securities and Financial Reporting

Securities and Financial Reporting

Here you will find information on how to comply with financial reporting laws enforced by the U.S. Securities and Exchange Commission.

Securities Laws

• Securities and Exchange Commission Information for Small Business
  Provides a gateway to information on the SEC's website relating to smaller companies.
  
• Securities and Small Businesses : FAQs
  A guide to help small businesses understand how to raise capital and comply with the federal securities laws.
• SEC Corporate Finance Division
  Provides guidance to companies on SEC rules and forms and proposes new and revised rules to the Commission.
  

Financial Reporting

Preparing Financial Statements

• Beginners Guide to Financial Statements
  This brochure is designed to help you gain a basic understanding of how to read financial statements.
• Plain English Handbook : How to Create Clear SEC Disclosure Documents
  Provides clear and easy to follow guidance on preparing financial disclosure documents required for public companies by the SEC.
• SEC Final Rules
  Current SEC rules governing financial reporting.

Filings and Forms (EDGAR)

• SEC Filings and Forms (EDGAR)
  All companies, foreign and domestic, are required to file registration statements, periodic reports, and other forms electronically through EDGAR.
  
• SEC Forms
  Provides links to PDF versions of SEC public forms and many of the rules, regulations, and schedules associated with these forms.
• EDGAR Filing of Certified Shareholder Reports by Registered Management Investment Companies
  Frequently asked questions about SEC filing requirements for mutual fund and other registered management investment companies.

Sarbanes-Oxley (SOX)

• Sarbanes-Oxley Section 404 : A Guide for Small Business
  Section 404 of the Sarbanes-Oxley Act requires public companies' annual reports to include the company's own assessment of internal control over financial reporting, and an auditor's attestation.
• Sarbanes-Oxley Act FAQs
  Answers to frequently asked questions about the application of Sarbanes-Oxley to financial reporting.
  
• Sarbanes-Oxley Rulemaking and Reports
  Includes press releases, final and proposed rulemaking, and special releases.

Investor Resources

• Online Publications for Investors
  SEC provides helpful guidance to business and individual investors.
• Employers' Guide to Purchasing Treasury Bonds
  Tools to help employers provide information about U.S. Savings Bonds to their employees.