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U.S. Securities and Exchange Commission

What's New in the Division of Corporation Finance
October 2012

Staff Legal Bulletins

No-Action, Interpretive and Exemptive Letters

Jumpstart Our Business Startups Act

Accounting and Financial Reporting

  • Division of Corporation Finance Financial Reporting Manual (UPDATED 10/04/12)
    Updated for a JOBS Act note and clarification of guidance related to proxy statement requirements for the disposal of a business, auditor association with amounts from inception, the application of PCAOB auditor requirements in a reverse merger, reporting requirements in a reverse acquisition with a non-shell company, and other changes.

Disclosure Guidance

Modified: 10/16/2012