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An SEC filing is a document submitted to the U.S. Securities and Exchange Commission (SEC). Public companies and certain insiders are required to make regularFilings Related to Securities Registration. There are two major types of registration statements: offerings registrations filed under the. Securities Act of SEC FORM 20-IS, Preliminary Information Statement. At least 10 business days prior to the date the definitive copies shall be sent/given. Filing fee (inclusive Welcome to the Division of Corporation Finance's Financial Reporting Manual (FRM). We now provide access to the Division's informal accounting guidance in SEC filings are forms companies file with the SEC to disclose business and financial information. Learn how to read SEC filings to find key stock details.