SEC

The Securities and Exchange Commission (SEC) is the US federal agency responsible for the oversight and regulation of securities markets and corporate financial reporting. The primary purpose of the SEC is to protect investors, maintain the integrity of securities markets and facilitate capital formation. To achieve its goals, the SEC requires that companies disclose financial and non-financial information, which must be provided as a set of publicly available information to investors. In addition, the SEC also has enforcement powers, which it regularly uses to ensure protection of markets. It closely cooperates with organizations, such as US stock exchanges and the International Accounting Standards Board.

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