The Commission occasionally provides guidance on topics of general interest to the business and investment communities by issuing "interpretive" releases, in which we publish our views and interpret the federal securities laws and SEC regulations. Below are brief descriptions of and links to recent "interpretive" releases.
| Release No. |
Date |
Details |
| 33-8422 |
May 14, 2004 |
Commission Guidance Regarding the Public Company Accounting Oversight Board's Auditing and Related Professional Practice Standard No. 1
Effective Date of Interpretation: May 14, 2004
Other Release Nos.: 33-8422; FR-73 |
| 33-8350 |
Dec. 19, 2003 |
Commission Guidance Regarding Management's Discussion and Analysis of Financial Condition and Results of Operations
Effective Date of Interpretation: December 29, 2003
Other Release Nos.: 34-48960; FR-72 |
| 34-48795 |
Nov. 17, 2003 |
Commission Guidance on Rule 3b-3 and Married Put Transactions
Effective Date of Interpretation: November 21, 2003 |
| 34-47910 |
May 22, 2003 |
Books and Records Requirements for Brokers and Dealers Under the Securities Exchange Act of 1934
Effective Date of Interpretation: May 29, 2003 |
| 34-47806 |
May 7, 2003 |
Electronic Storage of Broker-Dealer Records
Effective Date of Interpretation: May 12, 2003 |
| 33-8107 |
June 21, 2002 |
Commission Guidance on the Application of Certain Provisions of the Securities Act of 1933, the Securities Exchange Act of 1934, and Rules thereunder to Trading in Security Futures Products
Effective Date of Interpretation:The guidance is effective on June 27, 2002.
Other Release Nos.: 34-46101; File No. S7-23-02
Comments received are available for this proposal
|
| 34-45194 |
Dec. 27, 2001 |
Commission Guidance on the Scope of Section 28(e) of the Exchange Act
Effective Date of Interpretation: January 1, 2002 |
| 33-8005a |
Sept. 21, 2001 |
Calculation of Average Weekly Trading Volume under Rule 144 and Termination of a Rule 10b5-1 Trading Plan
Effective Date of Interpretation: September 20, 2001
Other Release Nos.: 34-44820; FR-58
|
| 33-8004 |
Sept. 14, 2001 |
Bookkeeping Services Provided by Auditors to Audit Clients in Emergency or Other Unusual Situations
Effective Date of Interpretation: September 14, 2001
Other Release Nos.: 34-44792; IC-25157; FR-57 |
| 33-7985 |
Jun. 14, 2001 |
Application of the Electronic Signatures in Global and National Commerce Act to Record Retention Requirements Pertaining to Issuers under the Securities Act of 1933, Securities Exchange Act of 1934 and Regulation S-T
Effective Date of Interpretation: when published in the Federal Register
Other Release Nos.: 34-44424, 35-27419, IC-25003 |
| 34-44238 |
May 1, 2001 |
Commission Guidance to Broker-Dealers on the Use of Electronic Storage Media under the Electronic Signatures in Global and National Commerce Act of 2000 with Respect to Rule 17a-4(f)
Effective Date of Interpretation: Date of publication in the Federal Register. |
| 34-43069 |
Jul. 24, 2000 |
Commission Guidance on Mini-Tender Offers and Limited Partnership Tender Offers
Effective Date of Interpretation: when published in the Federal Register
Other Release Nos.: IC-24564> |
| 34-42728 |
Apr. 28, 2000 |
Use of Electronic Media
Effective Date of Interpretation: May 5, 2000
Comments Due: June 19, 2000
File No.: S7-11-00
Comments received electronically are available for this proposal. |
| IC-24083 |
Oct. 14, 1999 |
Interpretive Matters Concerning Independent Directors of Investment Companies
Effective Date of Interpretation: October 14, 1999 |
| 33-7609 |
|
Frequently Asked Questions About the Statement of the Commission Regarding Disclosure of Year 2000 Issues and Consequences by Public Companies
Effective Date of Interpretation: November 9, 1998 |
| 33-7558 |
July 29, 1998 |
Statement of the Commission Regarding Disclosure of Year 2000 Issues and Consequences by Public Companies, Investment Advisers, Investment Companies, and Municipal Securities Issuers
Effective Date of Interpretation: August 4, 1998 |
| IA-1732 |
Jul. 17, 1998 |
Interpretation of Section 206(3) of the Investment Advisers Act of 1940
Effective Date of Interpretation: the first interpretive position is effective 60 days after publication in the Federal Register; the second interpretive position is effective upon publication in the Federal Register |
| 34-39829 |
Apr. 6, 1998 |
Confirmation and Affirmation of Securities Trades; Matching
Effective Date of Interpretation: when published in the Federal Register
Comments Due: 60 days after publication in the Federal Register
File. No.: S7-10-98 |
| 33-7516 |
Mar. 23, 1998 |
Statement of the Commission Regarding Use of Internet Web Sites to Offer Securities, Solicit Securities Transactions, or Advertise Investment Services Offshore
Effective Date of Interpretation: March 23, 1998 |
| 33-7288 | May 9, 1996 |
Solicitation of Comments; Use of Electronic Media by Broker-Dealers, Transfer Agents, and Investment Advisers for Delivery of Information; Additional Examples under the Securities Act of 1933, Securities Exchange Act of 1934 and Investment Company Act of 1940
Effective Date of Interpretation: when published in the Federal Register
Comments Due: 45 days after publication in the Federal Register
File No.: S7-13-96
Comments received electronically are available for this proposal. |
| 33-7233 |
Oct. 6, 1995 |
Use of Electronic Media for Delivery Purposes; Action: Interpretation; Solicitation of comment. 17 CFR Parts 231, 241 and 271
File No.: S7-31-95
Other Release Nos.: 34-36345; IC-21399 |
| 33-7190 |
June 27, 1995 | Problematic Practices Under Regulation S
Other Release Nos.: International Series No. 821 |
| 33-6835 |
May 18, 1989 |
Management's Discussion and Analysis of Financial Condition and Results of Operations;
Certain Investment Company Disclosures
Other Release Nos.: 34-26831; IC-16961; FR-36 |
