Four types of accounting-related pronouncements are issued by the SEC:

(1) Regulation S-X, Regulation S-K, Accounting Series Releases (ASRs), and Staff Accounting Bulletins (SABs). Listed below are statements that relate to one of the four pronouncements.

1. Contains accounting provisions that closely parallel GAAP.

2. Includes opinions of the Commission on major accounting issues.

3. Contains guidance for handling events and transactions with similar accounting interpretations.

4. Pertains to disclosure of management remuneration.

5. Contains disclosure requirements that may exceed GAAP.

6. Sets forth the results of disciplinary proceedings against accountants.

7. Requires disclosure of material pending legal proceedings to which management is a party.

8. Provides clarification of existing rules and regulations.

9. Requires disclosure of security holdings of management.

10. Includes amendments to financial statements requirements of various forms.

Required:

a. Describe briefly the nature of the four pronouncements and identify who is authorized to issue each pronouncement.

b. List the number of the foregoing statements and indicate the pronouncement to which it pertains.