SEC mission and founding

The Securities and Exchange Commission (SEC) describes its work to protect investors, maintain fair and efficient markets, and help companies raise capital. Use the page to understand the agency's role in US securities markets.

The SEC's reporting rules help investors obtain information from companies subject to those rules. Management remains responsible for preparing the company's financial statements. This mission page does not establish the accounting treatment of a transaction; a specific requirement needs support from the applicable rule or accounting guidance.