Statements

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:

Resources

Further Reading


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