The U.S. Securities and Exchange Commission (SEC) has issued guidance via its Division of Corporation Finance to clarify how federal securities laws apply to crypto assets. The statement outlines registration and disclosure requirements for crypto-related securities, particularly those linked to investment contracts, networks, and applications. It highlights key elements in filings such as Regulation S-K, Form S-1, and Form 10, including business overviews, risk factors, security characteristics, financials, management info, and smart contract code presentation. The guidance aims to provide clearer compliance expectations for both equity and debt securities in the evolving crypto asset market.
