SEC Interpretive Releases

The Commission occasionally provides guidance on topics of general interest to the business and investment communities by issuing "interpretive" releases, in which we publish our views and interpret the federal securities laws and SEC regulations. Below are brief descriptions of and links to recent "interpretive" releases.

Additional Archives

Release No. Date Details
33-10751 Jan. 30, 2020 Commission Guidance on Management’s Discussion and Analysis of Financial Condition and Results of Operations
Other Release No: 34-88094
Effective Date: February 25, 2020