The 2025 edition of SEC Guidelines: Rules and Regulations, presented in two volumes, is an updated compilation of selected Forms and Rules (Volume 1) and Interpretive Guidance (Volume 2) issued by the Securities and Exchange Commission (SEC), and reflects the latest requirements for preparing financial statements and related disclosure documents to be filed with the SEC. This useful desk reference 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 the information you need to complete your annual, quarterly, or registration statement filings is available at your fingertips, and is organized into three main sections: Forms and Schedules, Rules and Regulations, and Interpretive Guidance.

The 2025 edition includes the full-text of Regulations S-K, S-X, and S-T, plus selected rules and forms under the 1933 and 1934 Acts. Relevant SEC rulemaking published through October is reflected in this 2025 edition, including:

• Amendments to rules and forms to require improved disclosure and provide additional investor protections in IPOs by SPACs and in de-SPAC transactions.
• Newly adopted tailored disclosure requirements and offering processes relating to the offerings of registered index-linked annuities (RILAs).
• New Securities Act requirements, intended to prevent the sale of asset-backed securities (ABS) that are tainted by material conflicts of interest.

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.