Over the last several years, the SEC’s Division of Corporation Finance has released “Compliance and Disclosure Interpretations” (C&DIs), and many of these Interpretations were recently updated. C&DIs reflect the views of the staff of the Division of Corporation Finance. They are not rules, regulations, or statements of the SEC, but they can be helpful when researching particular issues. They are primarily categorized according to the Act or regulation to which they relate, for example:
- Securities Act Sections, Rules, and Forms
- Regulation S-K
- Industry Guides
- Exchange Act Sections, Rules, and Forms
- Form 8-K
- Plain English
- Non-GAAP Financial Measures
- Sarbanes-Oxley
View the C&DIs in full |
