Division of Corporation Finance

The Division of Corporation Finance's mission is to see that investors are provided with material information in order to make informed investment decisions - both when a company initially offers its stock to the public and on a regular basis as it continues to give information to the marketplace. The Division also provides guidance to companies on SEC rules and forms and proposes new and revised rules to the Commission. Questions should be directed to the appropriate office under Key Telephone Numbers and E-Mail Addresses.

Current Issues and Rulemaking Projects Outline      Outline in PDF format      Outline in Word 6.0 format      Quarterly Update to the Outline, September 30, 2001      Quarterly Update to the Outline, June 30, 2001      Quarterly Update to the Outline, March 31, 2001 Manual of Publicly Available Telephone Interpretations & Supplements Frequently Asked Questions      Management's Report on Internal Control Over Financial Reporting and Disclosure in Exchange Act Periodic Reports      Use of Non-GAAP Financial Measures      Section 16 Electronic Reporting      Sarbanes-Oxley Act of 2002 Current Accounting and Disclosure Issues Other Accounting & Financial Reporting Guidance      FAQ: Application of Requirements for Andersen Auditing Clients International Registered and Reporting Companies Foreign Issuers Claiming Exemption from Registration International Reporting & Disclosure Issues CF Company Assignment Listings Key Telephone Numbers and E-mail Addresses

Letter to Companies with Oil and Gas Operations in the Gulf of Mexico Significant Issues Addressed in the Review of the Periodic Reports of the Fortune 500 Companies Statements by Company CEOs and CFOs Laws and Rules      Securities Act of 1933      1933 Act Rules      Securities Exchange Act of 1934      1934 Act Rules      Trust Indenture Act of 1939      Trust Indenture Act Rules Staff No Action, Interpretive and Exemptive Letters Forms and Associated Regulations      1933 Act Registration Statements      1934 Act Registration Statements & Periodic Reports      Proxy Statements & Tender Offer and Acquisition Statements      Small Business      International      EDGAR      Trust Indenture Act of 1939      Other Materials Staff Legal Bulletins Plain English Search for Company Information on EDGAR Information for EDGAR Filers Information for Small Businesses Employment Opportunities at the SEC

http://www.sec.gov/divisions/corpfin.shtml