Securities and Exchange Commission

SEC, Proposed Rule - Smaller Reporting Company Regulatory Relief and Simplification (2007) resource National Regulations Member contributionOCEG Reviewed

Summary: The Securities and Exchange Commission is proposing rule amendments relating to our disclosure and reporting requirements for smaller companies under the Securities Act of 1933 and the Securities Exchange Act of 1934. We propose to extend the benefits of our current optional disclosure and reporting requirements for smaller companies to a much larger group of companies. The proposals would allow companies with a public float of less than $75 million to qualify for the smaller company requirements, up from $25 million for most companies today.

SEC, Field Offices Integrity Program (2005) resource Agency Guidances Member contributionOCEG Reviewed

The Office of Inspector General evaluated the Commission’s integrity programs in four of five regional offices and four of six district offices. Successes, obstacles, recommendations, and effectiveness ratings related to the Commission’s integrity objectives were obtained through twelve workshops involving approximately 150 Commission employees.

SEC, Financial Reporting Information Center: Regulatory Actions resource National Regulations Member contributionOCEG Reviewed

Financial reporting-related releases concerning SEC rulemaking activity, including proposed rules, final rules, interpretive releases, and policy statements. This site also links to announcements concerning other Commission notices.

SEC, Code of Ethics resource National Regulations Member contributionOCEG Reviewed

Federal regulations on Commodity and Securities Exchanges and Regulation S-K as amended by the regulations implementing the Sarbanes-Oxley Act of 2002, as posted by the U.S. Government Printing Office. (b) For purposes of this Item 406, the term code of ethics means written standards that are reasonably designed to deter wrongdoing ...