Statements in the United States
Securities Policy Statements
Finding Securities and Exchange Commission Policy Statements
Note: Be sure to check the currency, coverage, and status (official or unofficial) of all sources.
Not all sources listed on this page contain all policy statements issued by the SEC, but the list on this entry provides suggestions for where to look for policy statements.
- SEC Policy Statements webpage. From time to time, the Securities and Exchange Commission issues a “policy statement” to clarify its position on a particular matter. In the SEC website are brief descriptions of and links to recent “policy statements.”
- CCH’s Federal Securities Law Reporter looseleaf and the electronic version of the Federal Securities Law Reporter. After clicking on the link above, click on “CCH Business & Finance Research Network,” then on “Enter” and then click on the “Securities” tab.
- SEC Docket – published by CCH.
- In Lexis: SEC Decisions, Orders & Releases (FEDSEC; SECREL)
- In Westlaw: Federal Securities – Securities Releases (FSEC-RELS)
Statements on Auditing Standards
Statements on Auditing Standards (SASs) are a series of guidelines for auditors published by the AICPA. See also
Auditing Standards in this legal Encyclopedia.
Other Statements
For information about Statement of Policy, see Auditors’ Requests for Information.
For information about Statements of Financial Accounting Standards, see Accounting Standards and Financial Accounting Standards Board in this legal Encyclopedia.
For Statements on Auditing Standards, see above.
Statements and the State Laws
Select from the list of U.S. States below for state-specific information on Statements:
- Statements in the Subject Index of the Alabama Portal
- Statements in the Subject Index of the Alaska Portal
- Statements in the Subject Index of the Arizona Portal
- Statements in the Subject Index of the Arkansas Portal
- Statements in the Subject Index of the California Portal
- Statements in the Subject Index of the Colorado Portal
- Statements in the Subject Index of the Connecticut Portal
- Statements in the Subject Index of the Delaware Portal
- Statements in the Subject Index of the Florida Portal
- Statements in the Subject Index of the Georgia Portal
- Statements in the Subject Index of the Hawaii Portal
- Statements in the Subject Index of the Idaho Portal
- Statements in the Subject Index of the Illinois Portal
- Statements in the Subject Index of the Indiana Portal
- Statements in the Subject Index of the Iowa Portal
- Statements in the Subject Index of the Kansas Portal
- Statements in the Subject Index of the Kentucky Portal
- Statements in the Subject Index of the Louisiana Portal
- Statements in the Subject Index of the Maine Portal
- Statements in the Subject Index of the Maryland Portal
- Statements in the Subject Index of the Massachusetts Portal
- Statements in the Subject Index of the Michigan Portal
- Statements in the Subject Index of the Minnesota Portal
- Statements in the Subject Index of the Mississippi Portal
- Statements in the Subject Index of the Missouri Portal
- Statements in the Subject Index of the Montana Portal
- Statements in the Subject Index of the Nebraska Portal
- Statements in the Subject Index of the Nevada Portal
- Statements in the Subject Index of the New Hampshire Portal
- Statements in the Subject Index of the New Jersey Portal
- Statements in the Subject Index of the New Mexico Portal
- Statements in the Subject Index of the New York Portal
- Statements in the Subject Index of the North Carolina Portal
- Statements in the Subject Index of the North Dakota Portal
- Statements in the Subject Index of the Ohio Portal
- Statements in the Subject Index of the Oklahoma Portal
- Statements in the Subject Index of the Oregon Portal
- Statements in the Subject Index of the Pennsylvania Portal
- Statements in the Subject Index of the Rhode Island Portal
- Statements in the Subject Index of the South Carolina Portal
- Statements in the Subject Index of the South Dakota Portal
- Statements in the Subject Index of the Tennessee Portal
- Statements in the Subject Index of the Texas Portal
- Statements in the Subject Index of the Utah Portal
- Statements in the Subject Index of the Vermont Portal
- Statements in the Subject Index of the Virginia Portal
- Statements in the Subject Index of the Washington Portal
- Statements in the Subject Index of the West Virginia Portal
- Statements in the Subject Index of the Wisconsin Portal
- Statements in the Subject Index of the Wyoming Portal
Resources
Further Reading
- Information about Statements in the Gale Encyclopedia of American Law.
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