Frequency of Updates:
This useful desk reference is a compilation of SEC rules, regulations, forms, and interpretive guidance, and reflects the latest requirements for preparing financial statements and related disclosure documents filed with the SEC. SEC Guidelines: Rules and Regulations reflects the primary law content maintained by Warren, Gorham & Lamont staff to reflect current SEC rulemaking activity.
All of the information you need to complete your annual, quarterly, or registration filing is available at your fingertips, and is organized into three main sections: Forms, Rules, and Interpretive Guidance. SEC Guidelines: Rules and Regulations includes the full-text of Regulations S-K, S-X, and S-T, plus selected rules and forms under the 1933 and 1934 Acts.
All of the SEC’s relevant rulemaking published during 2012 is reflected in the 2013 edition, including:
- New Form SD and new Exchange Act Rule 13p-1, regarding conflict mineral disclosures
- New Exchange Act Rule 13q-1, regarding disclosures about significant payments made to foreign governments in connection with a resource extraction project
- Revised listing standards for compensation committees, implementing Section 952 of the Dodd-Frank Act
You’ll also find popular interpretive guidance such as Industry Guides, Staff Accounting Bulletins (SABs), Staff Legal Bulletins (SLBs) and codified Financial Reporting Releases (FRRs).
Finally, to help manage your SEC filings workflow, a quick reference guide showing federal holidays and filing deadlines is included on the inside back cover.