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.