Staff Guidance

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

Division of Corporation Finance

• Staff Guidance
• Compliance and Disclosure Interpretations

Division of Investment Management

• Frequently Asked Questions
• Topical Reference Guide

Division of Trading and Markets

• Frequently Asked Questions

Office of the Chief Accountant

• Staff Letters