#SECGuidance ​The U.S. Securities and Exchange Commission (SEC) provides various forms of guidance to assist companies, investors, and legal professionals in understanding and complying with federal securities laws. Here's an overview:

🔍 Types of SEC Guidance

Staff Guidance

These are interpretations and views expressed by SEC staff on accounting, legal, and disclosure matters. While informative, they are not legally binding. citeturn0search0

Compliance and Disclosure Interpretations (C&DIs)

Issued by the Division of Corporation Finance, C&DIs offer insights into the SEC's interpretations of securities laws and regulations. They serve as a practical resource for understanding compliance expectations. citeturn0search1

Regulations and Rules

The SEC enforces several key regulations, including:

Regulation S-K:Outlines reporting requirements for public companies, focusing on qualitative disclosures

Regulation S-X:Specifies the form and content of financial statements, emphasizing quantitative disclosures

Rule 144:Governs the resale of restricted and control securities without registration, under certain conditions citeturn0search11turn0search12turn0search13

🆕 Recent Developments

Shareholder Proposals In early 2025, the SEC revised its guidance, granting companies greater discretion to exclude certain shareholder resolutions from annual meetings. This change affects proposals related to environmental, social, and governance (ESG) issues, allowing companies to omit those deemed as "micromanagement" citeturn0news9turn0news18

Private Fund Solicitation The SEC has eased restrictions on general solicitation for private equity and venture capital firms, making it more straightforward to publicly market private fund offerings under Rule 506(c. citeturn0news15

📚 Additional Resources

*SEC Staff Guidance Portal: Access a collection of staff interpretations and bulletins on various topis. citeturn0search0

*Compliance and Disclosure Interpretations: Explore detailed interpretations on specific rules and fors. citeturn0search1

*Rules and Regulations: Review the full text of SEC rules and regulatios. citeturn0search2

If you have questions about specific SEC regulations or need guidance on compliance matters, feel free to ask!