🇺🇸 Live Securities & Capital Markets

SEC Regulation S-X (17 CFR 210)

Prescribes the form and content of financial statements and related schedules required in filings with the SEC. Applies to public reporting companies, investment companies, and their independent auditors.

View official source document

117

Rules extracted

1,038

Obligations decomposed

8.9x

Avg obligations per rule

🇺🇸 United States

Jurisdiction

What AuditDSS covers

Source

Regulation

Extracted

117

Rules

Decomposed

1,038

Obligations

8.9x

Decomposition ratio

Each rule is decomposed into an average of 8.9 atomic obligations — the smallest testable units that can be independently violated.

Fully extracted & scored

All 1,038 obligations have been decomposed, titled, risk-scored, and embedded for semantic matching.

Risk scoring

Every obligation in Regulation S-X is scored across independent risk dimensions:

Obligation Weight

How critical within the regulatory framework

Violation Likelihood

How often breached in practice

Enforcement Evidence

Regulator enforcement history and penalties

Cascade Dependency

How many obligations depend on this one

Regulatory details

Full title: SEC Regulation S-X (17 CFR 210)
Regulatory body: Securities and Exchange Commission
Jurisdiction: 🇺🇸 United States
Document type: regulation
Effective date: February 21, 1940
Industry: Securities & Capital Markets
Official source: View source document ↗

Who this applies to

public companiesSEC registrantsinvestment companiesauditors of SEC filers

Key requirements

financial statement form and content
audit requirements
interim financial statements
pro forma financial information
independence of accountants
article-specific rules

Frequently asked questions about Regulation S-X

What is Regulation S-X?

Who does Regulation S-X apply to?

Regulation S-X applies to public companies, SEC registrants, investment companies, auditors of SEC filers.

How many obligations does Regulation S-X contain?

AuditDSS has decomposed Regulation S-X into 1,038 atomic obligations from 117 rules. Each obligation is independently testable and risk-scored.

What are the key requirements of Regulation S-X?

The key requirements include: financial statement form and content, audit requirements, interim financial statements, pro forma financial information, independence of accountants, article-specific rules.

How can I assess my Regulation S-X compliance?

Upload your compliance policy to AuditDSS. The platform maps your document against all 1,038 Regulation S-X obligations using deterministic AI scoring — not checklists or LLM summaries. You get a risk-scored gap analysis showing exactly which obligations are covered, partially covered, or missing.

Which jurisdiction enforces Regulation S-X?

Regulation S-X is enforced in United States by Securities and Exchange Commission.

When did Regulation S-X come into effect?

Regulation S-X became effective on February 21, 1940.

What industry does Regulation S-X apply to?

Regulation S-X is primarily relevant to the Securities & Capital Markets industry. AuditDSS covers 98 regulations in this industry sector.

Build a Regulation S-X compliance pack

Don't have a compliance policy yet? AuditDSS generates a complete compliance pack for Regulation S-X — alone or combined with other regulations your business needs. Every clause is mapped to specific obligations.

Policy

High-level commitments and governance framework covering Regulation S-X requirements.

Procedures

Step-by-step operational procedures to implement each policy commitment.

Forms & checklists

Ready-to-use forms, registers, and checklists for day-to-day compliance operations.

Multi-regulation

Combine Regulation S-X with other regulations into a single unified compliance pack for your business.

Build Regulation S-X compliance pack

Already have a policy? Assess it against Regulation S-X

Upload your document

Upload your compliance policy, program manual, or operational document. AuditDSS accepts any text-based document.

AI maps against 1,038 obligations

Your document is scored against every obligation in Regulation S-X. Each claim is mapped to the obligation tree and evaluated for coverage.

Risk-scored gap report

Receive every gap ranked by risk priority with remediation guidance, enforcement evidence, and cascade impact analysis.