Staff Guidance

May 22, 2024

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.

Corporation Finance Guidance

Investment Management Guidance

Trading and Markets Guidance

Office of the Chief Accountant

Last Reviewed or Updated: June 25, 2024