Division of Corporation Finance

Archives

Information is located here primarily for historical reference purposes, but this is not meant to imply that all the information is outdated or superseded. The staff is in the process of relocating the current information from among these archived materials to other areas of the website.

Compliance and Disclosure Interpretations

• Publicly Available Telephone Interpretations
   
• Exchange Act Form 8-K (July 1997)
   
• Section 16 Rules and Forms 3, 4 and 5 (July 1997)
   
• Securities Act Rule 144 (July 1997)
   
• Trust Indenture Act of 1939 (July 1997)
   
• Item 402 of Regulation S-K (July 1997)
   
• March 2000 Interim Supplement to Publicly Available Telephone Interpretations
   
• March 1999 Interim Supplement to Publicly Available Telephone Interpretations
   
• Current Report on Form 8-K Frequently Asked Questions (November 23, 2004)
   
• Section 16 Electronic Reporting Frequently Asked Questions (Revised August 14, 2003)
   
• Exemptive Order on Management's Report on Internal Control over Financial Reporting and Related Auditor Report - Frequently Asked Questions (January 21, 2005)
   
• Current Issues and Rulemaking Projects Outline (November 14, 2000)   [PDF format]   [Word 6.0 format]
   
• Quarterly Update to the Outline (September 30, 2001)
   
• Quarterly Update to the Outline (June 30, 2001)
   
• Quarterly Update to the Outline (March 31, 2001)
   
• Management's Report on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports; Frequently Asked Questions (October 6, 2004)
   

Accounting and Financial Reporting

• FAQ: Application of Requirements for Arthur Andersen Auditing Clients
   
• Frequently Requested Interpretations of Rules for Business Combinations Accounted for as Pooling-of-Interests
   
• Current Accounting and Disclosure Issues (December 1, 2005)
   
• Current Accounting and Disclosure Issues (March 4, 2005)
   
• Current Accounting and Disclosure Issues (November 30, 2004)
   
• Current Accounting and Disclosure Issues (August 31, 2001)
   
• Current Accounting and Disclosure Issues (June 30, 2000)
   
• International Reporting and Disclosure Issues (November 1, 2004)
   
• International Reporting and Disclosure Issues (October 1, 2003)
   

Companies and Filings

• Annual Report Reminders (MARCH 4, 2005)
   
• Statements by Company CEOs and CFOs (UPDATE AS OF JANUARY 23, 2003)