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

SEC Rules and Regulations

Commodity and Securities Exchanges — FrontMatter

200 — ORGANIZATION; CONDUCT AND ETHICS; AND INFORMATION AND REQUESTS

201 — RULES OF PRACTICE

202 — INFORMAL AND OTHER PROCEDURES

203 — RULES RELATING TO INVESTIGATIONS

204 — RULES RELATING TO DEBT COLLECTION

205 — STANDARDS OF PROFESSIONAL CONDUCT FOR ATTORNEYS APPEARING AND PRACTICING BEFORE THE COMMISSION IN THE REPRESENTATION OF AN ISSUER

209 — FORMS PRESCRIBED UNDER THE COMMISSION'S RULES OF PRACTICE

210 — REGULATION S-X

211 — INTERPRETATIONS RELATING TO FINANCIAL REPORTING MATTERS

227 — REGULATION CROWDFUNDING, GENERAL RULES AND REGULATIONS

229 — REGULATION S-K

230 — SECURITIES ACT OF 1933 RULES

231 — INTERPRETATIVE RELEASES RELATING TO THE SECURITIES ACT OF 1933 AND GENERAL RULES AND REGULATIONS THEREUNDER

232 — REGULATION S-T

239 — FORMS PRESCRIBED UNDER THE SECURITIES ACT OF 1933

240 — SECURITIES EXCHANGE ACT OF 1934 RULES

241 — INTERPRETATIVE RELEASES RELATING TO THE SECURITIES EXCHANGE ACT OF 1934 AND GENERAL RULES AND REGULATIONS THEREUNDER

242 — REGULATIONS M, SHO, ATS, AC, NMS, AND SBSR, AND CUSTOMER MARGIN REQUIREMENTS FOR SECURITY FUTURES

243 — REGULATION FD

244 — REGULATION G

245 — REGULATION BLACKOUT TRADING RESTRICTION

246 — CREDIT RISK RETENTION

247 — REGULATION R — EXEMPTIONS AND DEFINITIONS RELATED TO THE EXCEPTIONS FOR BANKS FROM THE DEFINITION OF BROKER

248 — REGULATIONS S-P AND S-AM

249 — FORMS, SECURITIES EXCHANGE ACT OF 1934

249a — FORMS, SECURITIES INVESTOR PROTECTION ACT OF 1970 [RESERVED]

249b — FURTHER FORMS, SECURITIES EXCHANGE ACT OF 1934

250 — CROSS-BORDER ANTIFRAUD LAW-ENFORCEMENT AUTHORITY

251 — 254 [Reserved]

255 — PROPRIETARY TRADING AND CERTAIN INTERESTS IN AND RELATIONSHIPS WITH COVERED FUNDS

256 — 259 [Reserved]

260 — GENERAL RULES AND REGULATIONS, TRUST INDENTURE ACT OF 1939

261 — INTERPRETATIVE RELEASES RELATING TO THE TRUST INDENTURE ACT OF 1939 AND GENERAL RULES AND REGULATIONS THEREUNDER

269 — FORMS PRESCRIBED UNDER THE TRUST INDENTURE ACT OF 1939

270 — RULES AND REGULATIONS, INVESTMENT COMPANY ACT OF 1940

271 — INTERPRETATIVE RELEASES RELATING TO THE INVESTMENT COMPANY ACT OF 1940 AND GENERAL RULES AND REGULATIONS THEREUNDER

274 — FORMS PRESCRIBED UNDER THE INVESTMENT COMPANY ACT OF 1940

275 — RULES AND REGULATIONS, INVESTMENT ADVISERS ACT OF 1940

276 — INTERPRETATIVE RELEASES RELATING TO THE INVESTMENT ADVISERS ACT OF 1940 AND GENERAL RULES AND REGULATIONS THEREUNDER

279 — FORMS PRESCRIBED UNDER THE INVESTMENT ADVISERS ACT OF 1940

281 — INTERPRETATIVE RELEASES RELATING TO CORPORATE REORGANIZATIONS UNDER CHAPTER X OF THE BANKRUPTCY ACT

285 — RULES AND REGULATIONS PURSUANT TO SECTION 15(a) OF THE BRETTON WOODS AGREEMENTS ACT

286 — GENERAL RULES AND REGULATIONS PURSUANT TO SECTION 11(a) OF THE INTER-AMERICAN DEVELOPMENT BANK ACT

287 — GENERAL RULES AND REGULATIONS PURSUANT TO SECTION 11(a) OF THE ASIAN DEVELOPMENT BANK ACT

288 — GENERAL RULES AND REGULATIONS PURSUANT TO SECTION 9(a) OF THE AFRICAN DEVELOPMENT BANK ACT

289 — GENERAL RULES AND REGULATIONS PURSUANT TO SECTION 13(a) OF THE INTERNATIONAL FINANCE CORPORATION ACT

290 — GENERAL RULES AND REGULATIONS PURSUANT TO SECTION 9(a) OF THE EUROPEAN BANK FOR RECONSTRUCTION AND DEVELOPMENT ACT

300 — RULES OF THE SECURITIES INVESTOR PROTECTION CORPORATION

301 — FORMS, SECURITIES INVESTOR PROTECTION CORPORATION

Table of OMB Control Numbers

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Commodity and Securities Exchanges — FrontMatter 200 — ORGANIZATION; CONDUCT AND ETHICS; AND INFORMATION AND REQUESTS 201 — RULES OF PRACTICE 202 — INFORMAL AND OTHER PROCEDURES 203 — RULES RELATING TO INVESTIGATIONS 204 — RULES RELATING TO DEBT COLLECTION 205 — STANDARDS OF PROFESSIONAL CONDUCT FOR ATTORNEYS APPEARING AND PRACTICING BEFORE THE COMMISSION IN THE REPRESENTATION OF AN ISSUER 209 — FORMS PRESCRIBED UNDER THE COMMISSION'S RULES OF PRACTICE 210 — REGULATION S-X 211 — INTERPRETATIONS RELATING TO FINANCIAL REPORTING MATTERS 227 — REGULATION CROWDFUNDING, GENERAL RULES AND REGULATIONS 228 [RESERVED]229 — REGULATION S-K 230 — SECURITIES ACT OF 1933 RULES 231 — INTERPRETATIVE RELEASES RELATING TO THE SECURITIES ACT OF 1933 AND GENERAL RULES AND REGULATIONS THEREUNDER 232 — REGULATION S-T 239 — FORMS PRESCRIBED UNDER THE SECURITIES ACT OF 1933 240 — SECURITIES EXCHANGE ACT OF 1934 RULES 241 — INTERPRETATIVE RELEASES RELATING TO THE SECURITIES EXCHANGE ACT OF 1934 AND GENERAL RULES AND REGULATIONS THEREUNDER 242 — REGULATIONS M, SHO, ATS, AC, NMS, AND SBSR, AND CUSTOMER MARGIN REQUIREMENTS FOR SECURITY FUTURES 243 — REGULATION FD 244 — REGULATION G 245 — REGULATION BLACKOUT TRADING RESTRICTION 246 — CREDIT RISK RETENTION 247 — REGULATION R — EXEMPTIONS AND DEFINITIONS RELATED TO THE EXCEPTIONS FOR BANKS FROM THE DEFINITION OF BROKER 248 — REGULATIONS S-P AND S-AM 249 — FORMS, SECURITIES EXCHANGE ACT OF 1934 249a — FORMS, SECURITIES INVESTOR PROTECTION ACT OF 1970 [RESERVED]249b — FURTHER FORMS, SECURITIES EXCHANGE ACT OF 1934 250 — CROSS-BORDER ANTIFRAUD LAW-ENFORCEMENT AUTHORITY 251 — 254 [Reserved]255 — PROPRIETARY TRADING AND CERTAIN INTERESTS IN AND RELATIONSHIPS WITH COVERED FUNDS 256 — 259 [Reserved]260 — GENERAL RULES AND REGULATIONS, TRUST INDENTURE ACT OF 1939 261 — INTERPRETATIVE RELEASES RELATING TO THE TRUST INDENTURE ACT OF 1939 AND GENERAL RULES AND REGULATIONS THEREUNDER 269 — FORMS PRESCRIBED UNDER THE TRUST INDENTURE ACT OF 1939 270 — RULES AND REGULATIONS, INVESTMENT COMPANY ACT OF 1940 271 — INTERPRETATIVE RELEASES RELATING TO THE INVESTMENT COMPANY ACT OF 1940 AND GENERAL RULES AND REGULATIONS THEREUNDER 274 — FORMS PRESCRIBED UNDER THE INVESTMENT COMPANY ACT OF 1940 275 — RULES AND REGULATIONS, INVESTMENT ADVISERS ACT OF 1940 276 — INTERPRETATIVE RELEASES RELATING TO THE INVESTMENT ADVISERS ACT OF 1940 AND GENERAL RULES AND REGULATIONS THEREUNDER 279 — FORMS PRESCRIBED UNDER THE INVESTMENT ADVISERS ACT OF 1940 281 — INTERPRETATIVE RELEASES RELATING TO CORPORATE REORGANIZATIONS UNDER CHAPTER X OF THE BANKRUPTCY ACT 285 — RULES AND REGULATIONS PURSUANT TO SECTION 15(a) OF THE BRETTON WOODS AGREEMENTS ACT 286 — GENERAL RULES AND REGULATIONS PURSUANT TO SECTION 11(a) OF THE INTER-AMERICAN DEVELOPMENT BANK ACT 287 — GENERAL RULES AND REGULATIONS PURSUANT TO SECTION 11(a) OF THE ASIAN DEVELOPMENT BANK ACT 288 — GENERAL RULES AND REGULATIONS PURSUANT TO SECTION 9(a) OF THE AFRICAN DEVELOPMENT BANK ACT 289 — GENERAL RULES AND REGULATIONS PURSUANT TO SECTION 13(a) OF THE INTERNATIONAL FINANCE CORPORATION ACT 290 — GENERAL RULES AND REGULATIONS PURSUANT TO SECTION 9(a) OF THE EUROPEAN BANK FOR RECONSTRUCTION AND DEVELOPMENT ACT 300 — RULES OF THE SECURITIES INVESTOR PROTECTION CORPORATION 301 — FORMS, SECURITIES INVESTOR PROTECTION CORPORATION Table 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.