This course provides an overview of the Securities and Exchange Commission (SEC) and some of its primary responsibilities. More specifically, this course includes a discussion and overview of the SEC’s main divisions with specific focus on the Division of Corporate Finance. Finally, the course provides an overview and discussion of the most common SEC forms filed by public business entities. Upon completion of this course you should be able to: Identify the key responsibilities and divisions within the SEC; Identify the primary responsibilities of the SEC’s Division of Corporate Finance; Recognize the various sections of the SEC’s Corporate Finance Financial Reporting Manual; Recognize how to utilize the SEC’s EDGAR database to retrieve SEC comment letters; and Differentiate between the most common SEC forms filed with the SEC by public business entities.