SEC Resources
The following links to the SEC provide information that may be relevant to audit committees:
Securities Law Deskbook
http://www.law.uc.edu/CCL/xyz/sldtoc.html
Links
to various federal securities laws, rules and forms
Securities and Exchange Commission Home Page
http://www.sec.gov/
Home
page of the SEC, including link to EDGAR filings by issuers
SEC Proposed Rules
http://www.sec.gov/rules/proposed.shtml
Links
to proposed SEC rules, including comment letters.
SEC Final Rules
http://www.sec.gov/rules/final.shtml
Links
to final SEC rules.
EDGAR Search of SEC Filings by Company
http://www.sec.gov/edgar/searchedgar/companysearch.html
Search EDGAR filings using company name or ticker symbol
EDGAR Search of SEC Filings by Search Terms
http://searchwww.sec.gov/EDGARFSClient/jsp/EDGAR_MainAccess.jsp
Search EDGAR filings using search terms
SEC Information for Accountants
http://www.sec.gov/about/offices/oca.htm
This
page provides a shortcut to much of the information on the SEC's website for
accountants and auditors.
Guidance for Consulting with the Office of
Chief Accountant
http://www.sec.gov/info/accountants/ocasubguidance.htm
This
release provides guidance for submitting information to obtain formal guidance
from the Office of Chief Accountant.
SEC Current Accounting and Disclosure Issues (November 30, 2006)
http://www.sec.gov/divisions/corpfin/cfacctdisclosureissues.pdf
International Financial Reporting and Disclosure Issues (November 1, 2004;
updated February 24, 2005)
http://www.sec.gov/divisions/corpfin/internatl/cfirdissues1104.htm
Frequently Requested Accounting and Financial Reporting Interpretations
and Guidance (March 31, 2001)
http://www.sec.gov/divisions/corpfin/guidance/cfactfaq.htm
SEC Staff Accounting Bulletins (SABs)
http://www.sec.gov/interps/account.shtml
The
SEC has issued bulletins relating to a variety of accounting issues.
SEC Division of Corporation Finance - Accounting Disclosure Rules and Practices
Staff Training Manual
http://www.realcorporatelawyer.com/pdfs/adr&p0300.pdf
This manual discusses technical accounting and SEC filing issues. A PDF of this manual is available on R. R. Donnelley Financial's RealCorporateLawyer.com.
Appendices to Staff Training Manual
http://www.realcorporatelawyer.com/pdfs/accountingdisclosure.pdf
SEC Industry Guides
http://www.sec.gov/divisions/corpfin/forms/industry.htm