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SEC Rules & Regulations (Title 17 — Commodity and Securities Exchanges)

SEC Rules and Regulations

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Commodity and Securities Exchanges — FrontMatter200 — ORGANIZATION; CONDUCT AND ETHICS; AND INFORMATION AND REQUESTS201 — RULES OF PRACTICE202 — INFORMAL AND OTHER PROCEDURES203 — RULES RELATING TO INVESTIGATIONS204 — RULES RELATING TO DEBT COLLECTION205 — STANDARDS OF PROFESSIONAL CONDUCT FOR ATTORNEYS APPEARING AND PRACTICING BEFORE THE COMMISSION IN THE REPRESENTATION OF AN ISSUER209 — FORMS PRESCRIBED UNDER THE COMMISSION'S RULES OF PRACTICE210 — REGULATION S-X211 — INTERPRETATIONS RELATING TO FINANCIAL REPORTING MATTERS227 — REGULATION CROWDFUNDING, GENERAL RULES AND REGULATIONS228 [RESERVED]229 — REGULATION S-K230 — SECURITIES ACT OF 1933 RULES231 — INTERPRETATIVE RELEASES RELATING TO THE SECURITIES ACT OF 1933 AND GENERAL RULES AND REGULATIONS THEREUNDER232 — REGULATION S-T239 — FORMS PRESCRIBED UNDER THE SECURITIES ACT OF 1933240 — SECURITIES EXCHANGE ACT OF 1934 RULES241 — INTERPRETATIVE RELEASES RELATING TO THE SECURITIES EXCHANGE ACT OF 1934 AND GENERAL RULES AND REGULATIONS THEREUNDER242 — REGULATIONS M, SHO, ATS, AC, NMS, SE, AND SBSR, AND CUSTOMER MARGIN REQUIREMENTS FOR SECURITY FUTURES243 — REGULATION FD244 — REGULATION G245 — REGULATION BLACKOUT TRADING RESTRICTION246 — CREDIT RISK RETENTION247 — REGULATION R — EXEMPTIONS AND DEFINITIONS RELATED TO THE EXCEPTIONS FOR BANKS FROM THE DEFINITION OF BROKER248 — REGULATIONS S-P AND S-AM249 — FORMS, SECURITIES EXCHANGE ACT OF 1934249a — FORMS, SECURITIES INVESTOR PROTECTION ACT OF 1970 [RESERVED]249b — FURTHER FORMS, SECURITIES EXCHANGE ACT OF 1934250 — CROSS-BORDER ANTIFRAUD LAW-ENFORCEMENT AUTHORITY251 — 254 [Reserved]255 — PROPRIETARY TRADING AND CERTAIN INTERESTS IN AND RELATIONSHIPS WITH COVERED FUNDS256 — 259 [Reserved]260 — GENERAL RULES AND REGULATIONS, TRUST INDENTURE ACT OF 1939261 — INTERPRETATIVE RELEASES RELATING TO THE TRUST INDENTURE ACT OF 1939 AND GENERAL RULES AND REGULATIONS THEREUNDER269 — FORMS PRESCRIBED UNDER THE TRUST INDENTURE ACT OF 1939270 — RULES AND REGULATIONS, INVESTMENT COMPANY ACT OF 1940271 — INTERPRETATIVE RELEASES RELATING TO THE INVESTMENT COMPANY ACT OF 1940 AND GENERAL RULES AND REGULATIONS THEREUNDER274 — FORMS PRESCRIBED UNDER THE INVESTMENT COMPANY ACT OF 1940275 — RULES AND REGULATIONS, INVESTMENT ADVISERS ACT OF 1940276 — INTERPRETATIVE RELEASES RELATING TO THE INVESTMENT ADVISERS ACT OF 1940 AND GENERAL RULES AND REGULATIONS THEREUNDER279 — FORMS PRESCRIBED UNDER THE INVESTMENT ADVISERS ACT OF 1940281 — INTERPRETATIVE RELEASES RELATING TO CORPORATE REORGANIZATIONS UNDER CHAPTER X OF THE BANKRUPTCY ACT285 — RULES AND REGULATIONS PURSUANT TO SECTION 15(a) OF THE BRETTON WOODS AGREEMENTS ACT286 — GENERAL RULES AND REGULATIONS PURSUANT TO SECTION 11(a) OF THE INTER-AMERICAN DEVELOPMENT BANK ACT287 — GENERAL RULES AND REGULATIONS PURSUANT TO SECTION 11(a) OF THE ASIAN DEVELOPMENT BANK ACT288 — GENERAL RULES AND REGULATIONS PURSUANT TO SECTION 9(a) OF THE AFRICAN DEVELOPMENT BANK ACT289 — GENERAL RULES AND REGULATIONS PURSUANT TO SECTION 13(a) OF THE INTERNATIONAL FINANCE CORPORATION ACT290 — GENERAL RULES AND REGULATIONS PURSUANT TO SECTION 9(a) OF THE EUROPEAN BANK FOR RECONSTRUCTION AND DEVELOPMENT ACT300 — RULES OF THE SECURITIES INVESTOR PROTECTION CORPORATION301 — FORMS, SECURITIES INVESTOR PROTECTION CORPORATIONTable of OMB Control Numbers
This introduction outlines how the U.S. Securities and Exchange Commission (SEC or the "Commission") was formed; its mission and structure; and the laws, rules, and regulations governing the securities industry. It also presents an overview of two SEC groups that public registrants and their auditors often interact with — the Division of Corporation Finance (the "Division") and the Commission's Office of the Chief Accountant (OCA), including the groups that are part of the OCA and their functions. Also covered are the SEC registration process and related forms as well as what SEC filings are available to the public via the Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system.
In addition to reviewing the interpretations in these Q&As and information from the SEC's Web site, registrants seeking to improve their understanding of the SEC should consider consulting with their audit and legal professionals. While these interpretations primarily apply to U.S. domestic registrants, certain of them also apply to foreign private issuers. However, such issuers should also review other applicable guidance from the SEC.

Overview of the SEC

The SEC was formed by the Securities Exchange Act of 1934. The 1934 Act, along with the Securities Act of 1933, was designed to restore investor confidence after the Great Depression. The primary goals of the SEC are to (1) protect investors, (2) maintain fair and orderly markets, and (3) ensure capital formation in the markets. The SEC is an independent, nonpartisan, regulatory agency that has five commissioners, one of whom serves as the chairman. No more than three commissioners are from the same political party. The SEC has five divisions, including the Division, and various offices, such as the Commission's OCA and the Office of General Counsel.