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The Public Company Accounting Oversight Board (PCAOB) is a nonprofit corporation created by the Sarbanes–Oxley Act of 2002 to oversee the audits of US-listed public companies. The PCAOB also oversees the audits of broker-dealers , including compliance reports filed pursuant to federal securities laws, to promote investor protection.
Regulation S-X and the Financial Reporting Releases (Staff Accounting Bulletins) set forth the form and content of and requirements for financial statements required to be filed as a part of (a) registration statements under the Securities Act of 1933 and (b) registration statements under section 12, [2] annual or other reports under sections 13 [3] and 15(d) [4] and proxy and information ...
The registration authority for Issuer Identification Numbers (IINs) is the American Bankers Association. An IIN is currently six digits in length. The leading digit is the major industry identifier (MII), followed by 5 digits, which together make up the IIN. This IIN is paired with an individual account identification number, and a single digit ...
Securities and Exchange Commission (SEC) logo. The SEC filing is a financial statement or other formal document submitted to the U.S. Securities and Exchange Commission (SEC).
A share certificate is the main document certifying the rights of the shareholder, in which the statutory information is mandatory: name of the issuer, certificate number, the amount of the capital, number of shares owned by the holder of this certificate, and date of issue of the certificate.
Check your insurance card: Your proof of insurance card will have your policy number listed. This number is usually featured prominently in the first few lines of the card.
There are a number of LEI issuers around the world that issue and maintain the identifiers and act as primary interfaces to the global directory, these are typically financial exchanges or financial data vendors. These are accredited by the Global Legal Entity Identifier Foundation (GLEIF) to issue LEIs.
For an odd number of digits, the approach in the first example is used. For an even number of digits, the approach in the second example is used. The Luhn algorithm can also be applied in the same manner for both types or lengths (alternating multiply the string of digits by 1 and 2, starting from the end of the string), being more generic.