The Securities and Exchange Commission (SEC)
The U.S. Congress created the U.S. Securities and Exchange Commission in 1934 following the stock market crash of 1929. The primary mission of the SEC is to protect investors and maintain the integrity of the securities markets. The SEC rules public companies and oversees the PCAOB, whose rulings apply to accounting and auditing firms.
SEC links:
- U.S. Securities and Exchange Commission home page
- Sarbanes-Oxley News Releases
- SEC Information for Accountants
- Division of Corporation Finance
- International Reporting and Disclosure Issues In the Division of Corporation Finance
- Commission Speeches and Public Statements
- Statements by Company CEOs and CFOs
- Releases Issued by the SEC on PCAOB Rule Proposals
- SEC FAQs
- SEC Final Rulemaking
- SEC Proposed Rulemaking
- Upcoming events
The SOX-online PCAOB section has links to PCAOB rulings, standards, bios, press releases, bylaws, webcasts, and more.