Disclosure 3
Disclosure Resources
Common Fund Disclosure Forms
- N-1A (Registration statement for mutual funds and ETFs)
- N-2 (Registration statement for closed-end funds)
- N-4 (Registration statement for variable annuities)
- N-6 (Registration statement for variable life insurance)
- S-6 (Registration statement for unit investment trusts)
- N-14 (Registration statement for fund mergers)
- Schedule 14A (Proxy statement)
- N-CSR (Shareholder report)
- N-Q (Schedule of portfolio holdings)
- N-CEN (Annual Report for Registered Investment Companies)
- N-PX (Proxy Voting Record)
Disclosure News
- ADI 2022-12 – SEC Yield for Funds That Invest Significantly in TIPS, August 17, 2022
- Announcement: The Divisions of Corporation Finance and Investment Management Ask that Paper “Courtesy Copies” No Longer Be Provided Unless Requested by the Staff, January 21, 2022
- Staff Statement on Funds Registered Under the Investment Company Act Investing in the Bitcoin Futures Market, May 11, 2021
- From the Chief Accountant, Letter to CFOs, March 30, 2021
- ADI 2020-11 Registered Funds’ Risk Disclosure Regarding Investments in Emerging Markets
- From the Chief Accountant, Letter to CFOs, October 23, 2020
- Accounting Matters Bibliography
- ADI 2020-10 – Filing and Delivery Obligations for Certain Discontinued Variable Insurance Products
- Staff Statement on Importance of Delivering Timely and Material Information to Investment Company Investors
- Staff Statement Regarding Rule 302(b) of Regulation S-T in Light of COVID-19 Concerns
- From the Chief Accountant, Letter to CFOs, November 22, 2019
- ADI 2019-09 - Performance and Fee Issues
- ADI 2019-08 - Improving Principal Risks Disclosure
- ADI 2019 - 07 – Review of Certain Filings Under Automatic Effectiveness Rules
- New Fund Disclosure Website
- ADI 2018-06 - Requests for Selective Review
- ADI 2018-05 - Use of rate sheet supplements in connection with variable insurance products
- ADI 2018-04 - Marked copies of amendments to registration statements
- ADI 2018-03 - Filing information statements in connection with multi-manager exemptive relief
- ADI 2018-02 - Template Filing Relief
- ADI 2018-01 - Expanded Use of Draft Registration Statement Review Procedures for Business Development Companies
- Engaging on Fund Innovation and Cryptocurrency-related Holdings
Investor Resources
Investor.gov is your online resource to help you make sound investment decisions and avoid fraud.