Division of Corporation Finance

The Division of Corporation Finance is a part of the U.S. Securities and Exchange Commission (SEC) that oversees corporate finance and disclosure. Its main role is to ensure that companies provide accurate and complete information to investors about their financial health and business practices. This helps prevent fraud and promotes transparency in the markets. The division reviews registration statements for new securities, ensures compliance with financial reporting requirements, and provides guidance to companies on their obligations, ultimately aiming to protect investors and maintain fair and efficient markets.