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SEC Guidelines: Rules and Regulations (2019 Edition)

The 2019 edition of SEC Guidelines: Rules and Regulations is a compilation of Forms, Regulations, and Interpretative Guidance, 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 of 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 2019 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.

All of the SEC's relevant rulemaking published through October 2018 is reflected in this 2019 edition, including:

  • Amendments requiring registrants that file registration statements and reports subject to the exhibit requirements under Item 601 of Regulation S-K, or that file Forms F-10 or 20-F, (1) to include a hyperlink to each exhibit listed in the exhibit index of these filings, and (2) to submit all such filings in HTML format in order to enable the inclusion of the hyperlinks.
  • Updates to Topics 8, 11 and 13 in the Codification of Staff Accounting Bulletins to conform portions therein to Financial Accounting Standards Board Accounting Standards Codification Topic 606, Revenue from Contracts with Customers.
  • Several technical amendments to conform SEC rules and forms, including Regulation S-X Rules, Regulation S-K Items, and Forms C, S-1, S-3, S-4, S-8, S-11, F-1, F-3, F-4, 10, 8-K, 10-K, 10-Q, 20-F, and 40-F, to certain provisions of Title I of the JOBS Act, which amended the Securities Act and the Exchange Act to provide several exemptions from a number of shareholder voting, disclosure and other regulatory requirements for emerging growth companies.
  • Amendments to Exchange Act and Securities Act rules to include an inflation-adjusted threshold in the definition of “emerging growth company.”
  • Amendments to adjust the dollar amounts in Regulation Crowdfunding.

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.


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