What’s the Structure of the SEC’s Division of Corporation Finance?

The SEC is comprised of 5 big Divisions and then a dozen or so smaller specialty offices. One of the Divisions—the Division of Corporation Finance – commonly known as “Corp Fin” to those in the field — is responsible for ensuring that public companies provide disclosure to the market. Corp Fin periodically reviews the disclosure made by these companies – and Corp Fin draft the rules and regulations that mandate this disclosure.

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