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Division of Corporation Finance

About the Division »


In support of the Commission’s mission to protect investors, maintain fair, orderly, and efficient markets, and facilitate capital formation, the Division of Corporation Finance seeks to ensure that investors are provided with material information in order to make informed investment decisions, both when a company initially offers its securities to the public and on an ongoing basis as it continues to give information to the marketplace. The Division also provides interpretive assistance to companies with respect to SEC rules and forms and makes recommendations to the Commission regarding new rules and revisions to existing rules.

Learn more about the Division of Corporation Finance Learn more

Staff Guidance and Interpretations


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Search on EDGAR

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Information for Special Categories of Issuers

  • Asset-Backed Securities
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Filing and Disclosure Requirements

  • Statutes
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  • Securities Act of 1933
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  • Sarbanes-Oxley Act of 2002
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  • Jumpstart Our Business Startups Act of 2012
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  • Beneficial Ownership Reporting
  • Going Private Transactions
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  • Tender Offers
  • Small Business
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Erik Gerding, Director, Division of Corporation Finance
 

Contact the Office
202-551-3100

Career Opportunities

  • Attorney Openings (Now Hiring)
  • Accountant Openings

What's New

Announcements »

  • Announcement Regarding Extension of EDGAR Filing Hours and Notice of End of Email Filing Option for Form 144
    March 3, 2023
  • Statement of Renee Jones on her Tenure as Director of the Division of Corporation Finance
    Feb. 3, 2023
  • New update to Non-GAAP Financial Measures Compliance & Disclosure Interpretations Questions
    Dec. 13, 2022
View more

Current Topics

  • Joint Staff Statement on LIBOR Transition
  • Updated Statement of the Division of Corporation Finance on the Effect of the Court of Appeals Decision on the Conflict Minerals Rule

Modified: Jan. 31, 2017

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