Disclosure Guidance
May 10, 2017
Information About Filing Reviews
- Filing Review Process
- Filing Review Correspondence (includes Staff Comment Letters)
CF Disclosure Guidance Topics
- Topic 11: Special Purpose Acquisition Companies (Withdrawn) [superseded by final rules in Special Purpose Acquisition Companies, Shell Companies, and Projections (Jan. 24, 2024)]
- Topic 10: Disclosure Considerations for China-Based Issuers
- Topic No. 9A: Coronavirus (COVID-19) Disclosure Considerations Regarding Operations, Liquidity, and Capital Resources
- Topic No. 9: Coronavirus (COVID-19)
- Topic No. 8: Intellectual Property and Technology Risks Associated with International Business Operations
- Topic No. 7: Confidential Treatment Applications Submitted Pursuant to Rules 406 and 24b-2
- Topic No. 6: Staff Observations Regarding Disclosures of Non-Traded Real Estate Investment Trusts
- Topic No. 5: Staff Observations Regarding Disclosures of Smaller Financial Institutions
- Topic No. 4: European Sovereign Debt Exposures
- Topic No. 3: Staff Observations in the Review of Promotional and Sales Material Submitted Pursuant to Securities Act Industry Guide 5
- Topic No. 2: Cybersecurity
- Topic No. 1: Staff Observations in the Review of Forms 8-K Filed to Report Reverse Mergers and Similar Transactions
Other Staff Guidance and Sample Comment Letters
- Sample Letter to Companies Regarding Their XBRL Disclosures
- Sample Letter to Companies Regarding China-Specific Disclosures
- Sample Letter to Companies Regarding Recent Developments in Crypto Asset Markets
- Sample Letter to Companies Regarding Disclosures Pertaining to Russia’s Invasion of Ukraine and Related Supply Chain Issues
- Sample Letter to China-Based Companies
- Sample Letter to Companies Regarding Climate Change Disclosures
- Sample Letter to Companies Regarding Securities Offerings During Times of Extreme Price Volatility
- Sample Letter Sent to Certain Issuers Who Failed to File Annual Reports Required by Regulation A
- Sample Letter Sent to Public Companies Regarding XBRL Requirement to Include Calculation Relationships
- Sample Letter Explaining Transition to EDGAR Submission and Filing of Draft Registration Statements
- Sample Letter Sent to Public Companies on Accounting and Disclosure Issues Related to Potential Risks and Costs Associated with Mortgage and Foreclosure-Related Activities or Exposures
- Sample Letter Sent to Public Companies Asking for Information Related to Repurchase Agreements, Securities Lending Transactions, or Other Transactions Involving the Transfer of Financial Assets
- Sample Letter Sent to Public Companies on MD&A Disclosure Regarding Provisions and Allowances for Loan Losses
- Staff Guidance for Financial Institutions Filing Proxy Statements in Connection with the TARP Capital Purchase Program
- Sample Letter Sent to Public Companies on MD&A Disclosure Regarding the Application of SFAS 157 (Fair Value Measurements) (September 2008)
- Sample Letter Sent to Public Companies on MD&A Disclosure Regarding the Application of SFAS 157 (Fair Value Measurements) (March 2008)
- Sample Letter Sent to Public Companies That Have Identified Investments in Structured Investment Vehicles, Conduits or Collateralized Debt Obligations
Staff Reports
- Staff Observations of Custom Tag Rates
- Staff Observations in the Review of Smaller Reporting Company IPOs
- Staff Observations in the Review of Executive Compensation Disclosure
- Staff Observations in the Review of IFRS Financial Statements
- Staff Comments on Annual Reports Containing Financial Statements Prepared for the First Time on the Basis of International Financial Reporting Standards
- Summary by the Division of Corporation Finance of Significant Issues Addressed in the Review of the Periodic Reports of the Fortune 500 Companies
Last Reviewed or Updated: July 9, 2024