The Securities and Exchange Commission – the primary regulatory body in the United States that regulates financial markets and imposes reporting requirements and disclosure rules for publicly traded companies. The SEC oversees U.S. markets for stocks, bonds, and other securities, and the companies that sell them to the public. Public companies publish financial reports in large part because this agency requires it.

Related Lessons:

• Click Here for our lesson on The Cash Flow Statement Explained
• Click Here for our lesson on How to Read a Balance Sheet
• Click Here for our lesson on
  How to Read an Income Statement
• Click Here for our lesson on How Companies Finance Their Growth
• Click Here for our lesson on Creating Financial Statements