SEC Seal Home | Jobs | Fast Answers | Site Map | Search
U.S. Securities and Exchange Commission

  About the SEC

  Filings & Forms

  Regulatory Actions

  Staff Interps

  Investor Info

  News & Statements



  Information for...


SEC Interpretive Releases Archive: 2009

The Commission occasionally provides guidance on topics of general interest to the business and investment communities by issuing "interpretive" releases, in which we publish our views and interpret the federal securities laws and SEC regulations. Below are brief descriptions of and links to recent "interpretive" releases.

Additional Archives


Release No. Date Details
IA-2969 Dec. 30, 2009 Commission Guidance Regarding Independent Public Accountant Engagements Performed Pursuant to Rule 206(4)-2 Under the Investment Advisers Act of 1940
Other Release No.: FR-81
Effective Date of Interpretation: March 12, 2010
See also:  Proposed Rule Release No. IA-2876; Final Rule Release No. IA-2968; and comments
Federal Register version
33-9062A Aug. 18, 2009 Commission Guidance Regarding the Financial Accounting Standards Board's Accounting Standards Codification
Other Release Nos.: 34-60519A; FR-80A
Effective Date of Interpretation: August 25, 2009
Federal Register version

Modified: 09/03/2015