Rules, Regulations and Schedules
The following rules, regulations and schedules apply to disclosure documents filed with the SEC that are subject to review by the Division of Corporation Finance.
Regulation S-X [17 CFR Part 210]
- Form and content of and requirements for financial statements
Regulation Crowdfunding [17 CFR Part 227]
- Rules governing crowdfunding offerings of up to $1,070,000
Regulation S-K [17 CFR Part 229]
- Integrated disclosure requirement repository
Also included in Part 229:
- Regulation M-A [17 CFR 229.1000 - 229.1016]
Mergers and acquisitions - Regulation AB [17 CFR 229.1100 - 229.1123]
Asset-backed securities - Regulation S-K [17 CFR 229]
Item 402(c)(2)(x) [17 CFR 229.402(c)(2)(x)] and Related Item 402 Sections as of July 20, 2010
For the Pay Ratio Rule
Industry Guides
- Securities Act and Exchange Act Industry Guides
General Rules and Regulations, Securities Act of 1933 [17 CFR Part 230]
This link includes the following significant items:
- Rule 144 [17 CFR 230.144]
Persons deemed not to be engaged in a distribution and therefore not underwriters - Rule 147 [17 CFR 230.147]
Exemption for intrastate offers and sales of securities - Rule 155 [17 CFR 230.155]
Integration of abandoned offerings - Regulation A [17 CFR 230.251 - 230.263]
Conditional small issues exemption - Regulation C [17 CFR 230.401 - 230.498]
Registration and filing requirements - Regulation D [17 CFR 230.501 - 230.508]
Rules governing the limited offer and sale of securities without registration under the Securities Act - Rule 701 [17 CFR 230.701]
Exemption for offers and sales of securities pursuant to certain compensatory benefit plans and contracts relating to compensation - Rules 800, 801 & 802 [17 CFR 230.800 - 230.802]
Exemptions for cross-border rights offerings, exchange offers or business combinations for the securities of foreign private issuers - Regulation S [17 CFR 230.901 - 230.905]
Rules governing offers and sales made outside the United States without registration under the Securities Act - Regulation CE [17 CFR 230.1001]
Coordinated exemptions for certain issuers of securities exempt under state law
Regulation S-T [17 CFR Part 232]
- General rules and regulations for electronic filings
Descriptions of Securities Act Forms [17 CFR Part 239]
- Forms prescribed under the Securities Act
[This link includes only descriptions of the forms required under the Securities Act. You can find the text of the forms on the Securities Act Forms page.]
General Rules and Regulations, Securities Exchange Act of 1934 [17 CFR Part 240]
This link includes the following significant items:
- Regulation 12B [17 CFR 240.12b-1 - 240.12b-37]
Exchange Act registration and reporting - Rule 12g3-2 [17 CFR 240.12g3-2]
Exemptions for American depositary receipts and certain foreign securities - Regulations 13D and 13G [17 CFR 240.13d-1 - 240.13d-102]
Securities ownership - Schedule 13D [17 CFR 240.13d-101]
Statement of beneficial ownership - Schedule 13G [17 CFR 240.13d-102]
Statement of beneficial ownership - Rule 13e-1 [17 CFR 240.13e-1]
Purchase of securities by the issuer - Rule 13e-3 [17 CFR 240.13e-3]
Going private transactions - Schedule 13e-3 [17 CFR 240.13e-100]
Transaction statement under Section 13(e) of the Exchange Act - Rule 13e-4 [17 CFR 240.13e-4]
Tender offers by issuers - Regulation 14A [17 CFR 240.14a-1 - 240.14b-2]
Proxy rules - Schedule 14A [17 CFR 240.14a-101]
Proxy statement pursuant to Section 14(a) of the Exchange Act - Regulation 14C [17 CFR 240.14c-1 - 240.14c-101]
Distribution of information pursuant to Section 14(c) of the Exchange Act - Schedule 14C [17 CFR 14c-101]
Information statement pursuant to Section 14(c) of the Exchange Act - Regulation 14D [17 CFR 240.14d-1 - 240.14d-103]
Regulation 14E [17 CFR 240.14e-1 - 240.14f-1]
Tender offer rules - Schedule TO [17 CFR 240.14d-100]
Tender offer statement under Section 14(d)(1) or 13(e)(1) of the Exchange Act - Schedule 14D-1F [17 CFR 240.14d-102]
Tender offer statement pursuant to Rule 14d-1(b) of the Exchange Act - Schedule 14D-9 [17 CFR 240.14d-101]
Solicitation / recommendation statement under Section 14(d)(4) of the Exchange Act - Schedule 14D-9F [17 CFR 240.14d-103]
Solicitation / recommendation statement under Section 14(d)(4) of the Exchange Act and Rules 14d-1(b) and 14e-2(c) under the Exchange Act - Regulation 14N [17 CFR 240.14n-1 - 240.14n-3]
Filings required by certain nominating shareholders - Schedule 14N [17 CFR 240.14n-101]
Information to be included in statements filed pursuant to Regulation 14N - Section 16 rules [17 CFR 240.16a-1 - 240.16e-1]
Ownership reports and trading by officers, directors and principal security holders
Regulation M [17 CFR 242.100-105]
Regulation FD [17 CFR Part 243]
- Fair disclosure
Regulation G [17 CFR Part 244]
- General rules regarding disclosure of non-GAAP financial measures
Regulation BTR [17 CFR Part 245]
- Blackout trading restrictions
Descriptions of Exchange Act Forms [17 CFR Part 249]
- Forms prescribed under the Exchange Act
[This link includes only descriptions of the forms required under the Exchange Act. You can find the text of the forms on the Exchange Act Forms page.]
General Rules and Regulations, Trust Indenture Act of 1939 [17 CFR Part 260]
- Trust Indenture Act rules
Descriptions of Trust Indenture Act Forms [17 CFR Part 269]
- Forms prescribed under the Trust Indenture Act
[This link includes only descriptions of the forms required under the Trust Indenture Act. You can find the text of the forms on the Trust Indenture Act Forms page.]
Last Reviewed or Updated: Oct. 13, 2017