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March 18, 2026The Accounting Review

Current Developments at the Sec.

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Authors

MCManuel F. Cohen

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Overview

This article discusses SEC activities and legislation impacting the accounting profession, suggesting implications for compliance.

Key Points

  • The article reviews the SEC's ongoing activities and challenges related to new legislation affecting accountants.
  • Overview of the SEC's Special Study Report sent to Congress.
  • Discussion of the implementation challenges of study recommendations.
  • Analysis of the Securities Acts Amendments of 1964.
  • The SEC has made significant progress in implementing changes in the securities industry.
  • New legislation impacts accountants for the first time under federal securities laws.
  • The 1964 Amendments primarily address over-the-counter market securities and broker dealer standards.

Cite This Study

Manuel F. Cohen (1965) studied this question.

synapsesocial.com/papers/69ba432b4e9516ffd37a4233https://doi.org/10.2308/tar-4497539
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1ACCOUNTING PRACTICE UNDER THE SECURITIES AND EXCHANGE COMMISSION.1935
  2. 2ACCOUNTING RESEARCH IN THE SECURITIES AND EXCHANGE COMMISSION.1940
  3. 3THE ACCOUNTANT AND THE SECURITIES ACT.1933
  4. 4THE INFLUENCE OF THE U.S. SECURITIES AND EXCHANGE COMMISSION UPON THE PRACTICE OF AUDITING.1959
  5. 5CURRENT ACCOUNTING PROBLEMS.1950