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Frequently Asked Questions

Frequently Asked Questions (FAQs)

From time to time, the staff at the SEC will release responses to “Frequently Asked Questions” concerning SEC laws and regulations. These FAQs do not have the authority of law, and they are not the same as statements made by the Commission. Instead, they are interpretations and guidance from the staff of the SEC. Further, the Commission has neither approved nor disapproved the statements in these FAQs. 

To make it easier for the public to find these various FAQs, we have grouped below by Division a collection of commonly requested staff FAQs.

Corporation Finance

Management's Report on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports; Frequently Asked Questions (September 24, 2007)

Securities Offering Reform Transition Questions and Answers (September 13, 2005)

Staff Statement on Management’s Report on Internal Control Over Financial Reporting (May 16, 2005)

Exemptive Order on Management's Report on Internal Control over Financial Reporting and Related Auditor Report (January 21, 2005)

Current Report on Form 8-K (November 23, 2004)

Management’s Report on Internal Control over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports (October 6, 2004)

Use of Non-GAAP Financial Measures (June 13, 2004)

Section 16 Electronic Reporting (Revised August 14, 2003)

Sarbanes Oxley Act of 2002 (November 8, 2002, modified November 14, 2002)

Application of Requirements for Arthur Andersen Auditing Clients (April 1, 2002)

Market Risk Disclosure Rules (July 31, 1997)

Investment Management

Amended rule 206(4)-2 (the custody rule) (Updated March 10, 2010)

Proxy Disclosure Enhancements Transition for Registered Investment Companies (January 19, 2010)

Form 13F (April 2004)

Mutual Fund Customer Identification Program Rule (31 CFR 103.131) (August 11, 2003)

Broker-Dealer Customer Identification Program Rule (31 CFR 103.122) (October 1, 2003)

Rule 35d-1 (Investment Company Names)

Regulation S-P (Updated January 23, 2003)

Mutual Fund After-Tax Return Requirements

EDGAR filing of Certified Shareholder Reports by Registered Management Investment Companies

Market Regulation

Responses to Frequently Asked Questions Concerning Rule 612 (Minimum Pricing Increment) of Regulation NMS

Key Points About Regulation SHO (April 11, 2005)

Responses to Frequently Asked Questions Concerning Regulation SHO Pilot Data (March 4, 2005)

Regulation Analyst Certification

Regulation M (Revised April 12, 2002)

Rule 10b-18 Safe Harbor for Issuer Repurchases

Rule 11Ac1-5 (Revised June 22, 2001)

Rule 11Ac1-6 (June 22, 2001)

Rule 11Ac1-6 Additional Q&A’s (October 16, 2001)

Regulation SHO (Updated January 3, 2005)

Office of Chief Accountant

Application of the Commission’s Rules on Auditor Independence 

 

We have provided this information as a service to investors.  It is neither a legal interpretation nor a statement of SEC policy.  If you have questions concerning the meaning or application of a particular law or rule, please consult with an attorney who specializes in securities law.