Glossary of Terms
A B C D E F G H I J K L M N O P Q U R S T U V W X Y Z
Search for terms Click here for a printer-friendly pdf of AICPA’s Glossary.
| Term: Securities and Exchange Commission (SEC) | Close |
| Description: Agency of the federal government that regulates the public trading of securities. The SEC has the authority to establish accounting and auditing regulations but defers to the Financial Accounting Standards Board and the Auditing Standards Board. | |
All terms that begins with S. Click on a term below to see desciption.
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