#SECGuidance "SEC guidance" refers to the guidelines, recommendations, opinions, and interpretations published by the Securities and Exchange Commission (SEC) in the United States. The SEC is the government agency responsible for regulating and overseeing financial markets and publicly traded companies in the United States.

The "SEC guidance" aims to help businesses, investors, and financial professionals understand and comply with securities laws and regulations. It provides clarifications on how the SEC interprets rules and laws, as well as advice on best practices to follow.