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The 2013 SEC Handbook - Summer Edition reproduces the latest requirements, as of July 2013, for preparing financial statements and related disclosure documents filed with the SEC. The SEC Handbook is a portable, affordable and current resource with the latest SEC rules, forms, interpretations and other materials specifically related to preparing financial statements and other SEC disclosure documents. The SEC Handbook serves as a complete reference for anyone whose practice touches on SEC disclosure rules. The SEC Handbook includes the full-text of: Regulations S-K, S-X, S-T; selected rules and forms under the the1933 Act; the 1934 Act; the Sarbanes-Oxley Act; Industry Guides; Staff Accounting Bulletins; and the Codification of Financial Reporting Policies. This special mid-year edition includes the following new and updated material through July, 2013: Updates to Forms 8-K Updated Form D Amendments to Regulation S-T (e.g., Item 301) Updated Form ID - Uniform Application for Access Codes To File on Edgar Rule 12h-1 Amendment - Exemptions from registration under Section 12(g)