Division of Corporation Finance Actions During Government Shutdown
A limited number of staff members in the Division of Corporation Finance are available to answer questions relating to fee calculations for filings, but will not generally be available to respond to other questions. If you require assistance in calculating a fee for a filing you will make during the shutdown period, submit your request and contact information to CFEmergency@sec.gov. Federal law and regulations require us to cease our regular activities and our ability to respond to other questions may be limited by those regulations. Regardless of our operating status, EDGAR will accept registration statements, offering statements and other filings; however, as discussed below, during a shutdown we will not be able to declare registration statements effective nor qualify Form 1-A offering statements.
Please do not contact staff in the Division of Corporation Finance to report a tip or complaint. Please follow the instructions at https://www.sec.gov/tcr to report your concern. In addition, we are not permitted to answer questions submitted to CFEmergency@sec.gov that are not related to fee calculations for filings during the shutdown period.
About the Division »
In support of the Commission’s mission to protect investors, maintain fair, orderly, and efficient markets, and facilitate capital formation, the Division of Corporation Finance seeks to ensure that investors are provided with material information in order to make informed investment decisions, both when a company initially offers its securities to the public and on an ongoing basis as it continues to give information to the marketplace. The Division also provides interpretive assistance to companies with respect to SEC rules and forms and makes recommendations to the Commission regarding new rules and revisions to existing rules.
Learn more about the Division of Corporation Finance
Staff Guidance and Interpretations
- Accounting and Financial Reporting Guidance
- CF Disclosure Guidance Topics
- Compliance and Disclosure Interpretations
- Dear CFO Letters and Other Disclosure Guidance
- Division Policy Statements
- EDGAR Filer Guidance
- Filing Review Process
- Financial Reporting Manual
- No-Action, Interpretive and Exemptive Letters
- Staff Accounting Bulletins
- Staff Legal Bulletins