Authority and currency
About this authority
- Publisher
- U.S. Government Publishing Office
- Standing
- Primary authority
- Version
- Updated through 2025-12-18
- Relevant parts
- Creation of the SEC; issuer reporting, books-and-records, and market provisions
- Currency
- current · checked Aug 7, 2026
The Exchange Act links financial reporting to market institutions and federal oversight. It created the SEC and provides the statutory basis for periodic reporting and books-and-records controls that recur throughout the company cases.