Division of Corporation Finance
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