Frequency of Updates:
This useful desk reference is a compilation of Forms, Regulations, and Interpretative Guidance issued, and reflects the latest requirements for preparing financial statements and related disclosure documents filed with the SEC. The 2016 edition of SEC Guidelines: Rules and Regulations includes the reference materials most frequently used by accountants and legal professionals whose clients must comply with the SEC's registration and reporting requirements.
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 and Schedules, Rules and Regulations, 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 through October 2015 is reflected in the 2016 edition, including:
- Amendments to Item 402 of Regulation S-K to implement Section 953(b) of the Dodd-Frank Act, which requires disclosure of the median of the annual total compensation of all employees of an issuer, excluding the principal executive officer (PEO), the annual total compensation of that issuer’s PEO, and the ratio of the median of the annual total compensation of all employees to the annual total compensation of the PEO.
- Implementation of the requirements of Section 401 of the Jumpstart Our Business Startups (JOBS) Act, which authorizes exemption from registration securities offerings of up to $50 million annually, in two tiers. Impacted Rules and Forms include, but are not limited to, significant revisions to Regulation A and Form 1-A, and the addition of new Forms 1-K, 1-SA, 1-U, and 1-Z.
- Amendment of the Codified Staff Accounting Bulletins (SABs) to incorporate SAB No. 115, which deleted Section J of Topic 5, Miscellaneous Accounting.
- Amendment of the Staff Legal Bulletins (SLBs) to incorporate SLB No. 14H, which provides guidance related to excluding a shareholder proposal.
You'll also find popular interpretive guidance such as Industry Guides, Staff Accounting Bulletins (SABs), Staff Legal Bulletins (SLBs) and codified 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.