acts as the oversight body, is overseen by an independent body. Such an auditor oversight body must operate in the public interest, and have an appropriate membership, an adequate charter of

overseen by experts, all aimed at creating an illusion of trustworthiness. In addition, the SEC continues to prevent investment scams in various manners, as follows:           (1) Posting on the

or insurance business. This collects assets and manages them on behalf of beneficiaries or clients; its obligation is to preserve and enhance value on their behalf. It is usually overseen by some form

Disclose significant factors that materially affected the issuer’s income from operations, including unusual or infrequent events or new developments and the extent to which income was affected by these

that materially affected the issuer’s income from operations, including unusual or infrequent events or new developments and the extent to which income was affected by these factors. Significant factors

FINANCIAL REVIEW AND PROSPECTS A. Operating Results Disclose significant factors that materially affected the issuer’s income from operations, including unusual or infrequent events or new developments and

insurance are combined, at least under a common holding company. There is little guidance on how such financial conglomerates should be overseen or regulated beyond general requirements to separate certain

factors that materially affected the issuer’s income from operations, including unusual or infrequent events or new developments and the extent to which income was affected by these factors. Significant

unusual or infrequent events or new developments, materially affecting the issuer's income from operations, indicating the extent to which income was so 7    affected. Describe any other significant

. Operating Results 1. Provide information regarding significant factors, including unusual or infrequent events or new developments, materially affecting the issuer's income from operations, indicating the