About the Division »
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
- 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
- Staff Accounting Bulletins
- Staff Legal Bulletins
Information for Special Categories of Issuers
Filing and Disclosure Requirements
Shelley Parratt, Acting Director, Division of Corporation Finance
Contact the Office
202-551-3100
COVID-19
- Staff Statement Regarding Rule 302(b) of Regulation S-T in Light of COVID-19 Concerns (11/20/20)
- Commission extends effective period for Regulation Crowdfunding relief to facilitate capital formation for small businesses impacted by coronavirus disease 2019 (COVID-19) (8/28/2020)
- Division of Corporation Finance Statement Regarding Submission of Supplemental Materials and Information Subject to Rule 83 Confidential Treatment Requests in Light of COVID-19 Concerns (8/4/2020)
- Division of Corporation Finance Statement Regarding Requirements for Form 144 Paper Filings in Light of COVID-19 Concerns (6/25/2020)
- Division of Corporation Finance Statement Regarding Requirements for Certain Paper Documents (other than Forms 144) in Light of COVID-19 Concerns (6/25/2020)
- CF Disclosure Guidance Topic: COVID-19 Disclosure Considerations Regarding Operations, Liquidity, and Capital Resources (6/23/20)
- COVID-19 Related FAQs (5/4/2020)
- Staff Guidance for Conducting Shareholder Meetings in Light of COVID-19 Concerns (4/7/2020)
- Staff Interpretations Regarding Certain Exchange Act Forms (Form 10-K, Part III; Form 40-F) (4/6/2020)
- Staff Interpretations Regarding Rule 12b-25 (3/31/2020)
- Relief for Form ID Filers and Regulation Crowdfunding and Regulation A Issuers Related to COVID-19 (3/26/2020)
- Extension of Conditional Regulatory Relief from Reporting and Proxy Delivery Requirements for Public Companies (3/25/2020)
- CF Disclosure Guidance Topic: Coronavirus (COVID-19) (3/25/2020)
- Conditional Regulatory Relief and Assistance for Companies Affected by COVID-19 (3/4/2020)
- Statement on Continued Dialogue with Audit Firm Representatives on Audit Quality in China and Other Emerging Markets; Coronavirus — Reporting Considerations and Potential Relief (2/19/2020)
Career Opportunities
- Attorney Openings (Now Hiring)
- Accountant Openings