Research Case 1-2 - "Accessing SEC Information through the Internet" below and complete the online exercises. Internet access to the World Wide Web has provided a wealth of information accessible with our personal computers. Many chapters in this text contain Real World Cases that require you to access the web to research an accounting issue. The purpose of this case is to introduce you to the Internet home page of the Securities and Exchange Commission (SEC) and its EDGAR database. Background Note: In 1934, Congress created the Securities and Exchange Commission (SEC) and gave the commission both the power and responsibility for setting accounting and reporting standards in the United States. Access the SEC home page on the Internet. The web address is http://www.sec.gov Choose the sub address "About the SEC" and answer the following questions: What are the two basic objectives of the 1933 Securities Act? The Securities Act Amendments of 1964 extended disclosure and reporting provisions of the 1934 Securities Exchange Act to include equity securities in the over-the-counter market. What is the "size test" for determining which over-the-counter companies must file registration forms with the SEC?