Notice of proposal to issue a release in the accounting series regarding the use of public accountants\u27 names in connection with summary earnings tables included in registration statements filed under the Securities Act of 1933

Notice is hereby given that the Securities and Exchange Commission has under consideration a proposal to issue a release, pursuant to the Securities Act of 1933; particularly Sections 6, 1, 8, 10 and 19 (a), in its Accounting Series indicating the circumstances under which independent accountants may properly express an opinion, and the form of such opinion, with respect to summary earnings tables to be included in registration statements filed under the Securities Act of 1933

Adoption of rule 3-20 (d) of article 3 of regulation S-X

On February 25, 1953; the Commission announced, in Securities Exchange Act of 1934 Release No. 4803-X, that it had under consideration the adoption of a proposed rule concerning treatment of compensation in the form of stock options granted by corporations to their officers and employees. All interested persons were invited to submit views and comments on the proposal

Securities and Exchange Commission today announced the adoption of amendments to Rules 3-01, 3-02, 5-02, 5-04, 12-06, 12-08, and 12-14 of Regulation S-X

The Securities and Exchange Commission today announced the adoption of amendments to Rules 3-01, 3-02, 5-02, 5-04, 12-06, 12-08, and 12-14 of Regulation S-X. The changes made are part of a comprehensive revision of the reporting requirements designed to facilitate the furnishing of information with a minimum burden and expense

Disclosure concerning restricted securities

On October 21, 1969, the Commission issued a statement (Investment Company Act Release No. 5847; Accounting Series Release No. 113) which discusses the problems created by purchasing and holding restricted securities by such companies. One section of this release deals with The Problem of Disclosure and enumerates specific information regarding these securities which should be included in the financial statements

Securities and Exchange Commission today announced the adoption of an amendment to Rule 6-10 (a) (1) of Regulation S-X...

The Securities and Exchange Commission today announced the adoption of an amendment to Rule 6-10 (a) (1) of Regulation S-X so as to make the rule also applicable to schedule I (Investments in securities of unaffiliated issuers), thereby requiring such schedule to be filed only as of the date of the most recent balance sheet Instead of for each period for which a statement of income and expense is filed as presently required by Rule 6-10 (a) (2) of Regulation S-X

Amendment to rule 1-01 of article 1 and rule 5A-01 of article 5A of regulation S-X

This amendment to Rule 1-01 of Article 1 and Rule 5A-01 of Article 5A strikes out the reference in these rules to form S-11 because that form has been rescinded since the last printing of Regulation S-X

In the matter of Martin L. Sanchez, 300 North Center Street, Casper, Wyoming: Rules of Practice - Rule 2(e): Notice that initial decision has become final

Accordingly, notice is hereby given, pursuant to Rule 17(f) of the Commission\u27s Rules of Practice, that the hearing examiner\u27s initial decision with respect to Martin L. Sanchez has become the final decision of the Commission. The examiner\u27s order disqualifying Sanchez from appearing or practicing before the Commission is hereby declared effective

Securities and Exchange Commission announced today that a public conference will be held on July 9, 1946 to consider a proposal made by its staff for the revision of Article 6 of Regulation S-X which governs the form and content of financial statements of management investment companies other than those which are issuers of periodic payment plan certificates

The Securities and Exchange Commission announced today that a public conference will be held on July 9, 1946 to consider a proposal made by its staff for the revision of Article 6 of Regulation S-X which governs the form and content of financial statements of management investment companies other than those which are issuers of periodic payment plan certificates

Findings and opinion of the Commission in the matter of Haskins & Sells and Andrew Stewart, file no. 4-166 (Rules of Practice -- Rule II (e))

Where repsondents, a firm of certified public accountants and a partner therein, certified financial statements in a registration statement found by the Commission to be materially inadequate and misleading in that, among other findings, the financial statements grossly overstated intangible assets as a result of the arbitrary use of the par and stated value of shares of stock issued to acquire the assets, including shares expected to be reacquired from promoters as a donation, and attributed to apparently potentially productive items material amounts which should have been shown as promotion services, held respondents have engaged in improper professional conduct making it appropriate to deny temporarily their privilege of appearing or practicing before the Commission