Staff Guidance

This page provides links to written and oral statements made by members of the SEC's staff on various accounting and legal matters. These staff interpretations provide guidance to those who must comply with the federal securities laws. However, because they represent the views of the staff, they are not legally binding.

• Staff Accounting Bulletins
• Staff Legal Bulletins

Corporation Finance Guidance

• Corporation Finance Staff Guidance
• Compliance and Disclosure Interpretations

Investment Management Guidance

• Investment Management Staff Guidance
• Topical Reference Guide

Trading and Markets Guidance

• Trading and Markets Staff Guidance

Office of the Chief Accountant

• Staff Letters