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Staff Interpretations

This page provides links to written and oral statements made by members of the SEC's staff on various accounting and legal matters. These staff interpretations provide guidance to those who must comply with the federal securities laws. However, because they represent the views of the staff, they are not legally binding.

Staff Accounting Bulletins
Staff Legal Bulletins
Compliance and Disclosure Interpretations
Division of Corporation Finance Financial Reporting Manual
CF Disclosure Guidance Topics
Staff No Action, Interpretive and Exemptive Letters
   *   Division of Corporation Finance

   *   Division of Investment Management
   *   Division of Trading and Markets
   *   Office of the Chief Accountant

Modified: 12/12/2012