This coverage focuses on the US Securities and Exchange Commission (SEC) and its relevance for UK accountants, CFOs, and finance directors with international reporting responsibilities. We report on SEC regulatory developments, enforcement actions, and disclosure requirements that may impact UK-listed businesses, multinational groups, and firms with US market exposure. Editorial reporting under this tag examines cross-border audit and compliance obligations, ESG disclosures, financial reporting standards, and how SEC oversight shapes corporate governance. For practising accountants and senior finance leaders, this tag provides insights into the SEC’s role in global financial regulation and its implications for UK firms operating across international capital markets.