Jump to Content

Topics
- Topics Overview
- Compliance Compliance
  Back
  - Compliance
  - Compliance Overview
  - Acts & Regulations
  - Regulatory Proposals
  - Final Rules
  - Staff Analysis
  - Enforcement Action Database
  - Compliance News
- Risk Management Risk Management
  Back
  - Risk Management
  - Risk Management Overview
  - Fraud
  - Elder Financial Exploitation
  - Identity Theft
  - Anti-Money Laundering
  - Incident Response
  - Physical Security
  - Third-Party Risk
- Consumer Banking Consumer Banking
  Back
  - Consumer Banking
  - Consumer Banking Overview
  - Accessibility
  - Consumer Lending
  - Financial Literacy
  - Inclusive Banking
  - Insurance
  - Military
  - Millennials and Banking
  - Mortgage & Home Finance
  - Overdraft Protection
  - Privacy
  - Retail Banking
- Commercial Banking Commercial Banking
  Back
  - Commercial Banking
  - Commercial Banking Overview
  - Agricultural Banking
  - Commercial Real Estate
  - Commercial & Industrial Loans
  - Small Business
  - Derivatives
  - Alternative Reference Rates
- Payments Payments
  Back
  - Payments
  - Payments Overview
  - ACH Transactions
  - Credit Cards
  - Debit Cards
  - Real-Time Payments
- Technology Technology
  Back
  - Technology
  - Technology Overview
  - Innovation & Fintech
  - Cybersecurity
  - .Bank
  - Core Platform Resources
- Wealth Management Wealth Management
  Back
  - Wealth Management
  - Wealth Management Overview
  - Trust & Investments
  - Corporate Trusts
  - Securities
  - Health Savings Accounts
- Marketing & Communications Marketing & Communications
  Back
  - Marketing & Communications
  - Marketing & Communications Overview
  - Marketing
  - Social Media
- Leadership & Operations Leadership & Operations
  Back
  - Leadership & Operations
  - Leadership & Operations Overview
  - Diversity, Equity & Inclusion
  - Human Resources
  - Leadership
  - Accounting
  - Capital
  - Liquidity
  - Economic Trends
  - Taxes
- All Banking Topics
Protect your bank from check fraud.

VIEW THE INFOGRAPHIC
Training & Events
- Training & Events Overview
- Calendar
- Conferences Conferences
  Back
- Online Training Online Training
  Back
- Certifications Certifications
  Back
- Schools Schools
  Back
- Textbooks & Workbooks Textbooks & Workbooks
  Back
- Career & Workforce Development Career & Workforce Development
  Back
  - Career & Workforce Development
  - Career & Workforce Development Overview
  - Careers in Banking
  - CEO & Executive
  - Directors & Trustees
  - Diversity, Equity and Inclusion
  - Emerging Leaders
  - Higher Education Programs
  - Human Resources
  - Women in Banking
- All Training
Earn CE credits when you attend the ABA Risk and Compliance Conference in Seattle or join us remotely.

REGISTER NOW
Experts & Peers
Get support and guidance for bankers with ABA's Employee Resource Groups.

JOIN TODAY
News & Research
- News & Research Overview
- Analysis & Guides
- Email Bulletins Email Bulletins
  Back
- Podcasts
- ABA Banking Journal ABA Banking Journal
  Back
  - ABA Banking Journal
  - ABA Banking Journal Overview
  - ABA Viewpoint Blog
- ABA Banking Journal Directors Briefing
- ABA Risk and Compliance Magazine ABA Risk and Compliance Magazine
  Back
  - ABA Risk and Compliance Magazine
  - ABA Risk and Compliance Magazine Overview
  - Editorial Calendar
  - Advertising Rates & Information
  - Reader Profile
  - Author Guidelines
  - Magazine Contacts
- ABA Bank Marketing
- All News
Get detailed insights on banking providers and their solutions with ABA's new Product Assessment report.

READ NOW
Advocacy
- Advocacy Overview
- What We Stand For What We Stand For
  Back
  - What We Stand For
  - What We Stand For Overview
  - Inclusive Growth
  - Banking Innovation
  - Competitive Markets
  - Issue Backgrounders
- Our Issues Our Issues
  Back
- Policy Analysis & Advocacy Efforts
- State Laws & Legislation State Laws & Legislation
  Back
  - State Laws & Legislation
  - State Laws & Legislation Overview
  - State Legislative Tracker
  - Comparative State Law Charts
- State Association Alliance State Association Alliance
  Back
  - State Association Alliance
  - State Association Alliance Overview
  - Section 201 Banks by State
  - State Association Contacts
- Political Engagement Political Engagement
  Back
  - Political Engagement
  - Political Engagement Overview
  - BankPac
  - Grassroots
  - Voter Education Program
- Community Programs Community Programs
  Back
  - Community Programs
  - Community Programs Overview
  - BanksNeverAskThat
  - America's Banks
  - Teach Children to Save
  - Get Smart About Credit
  - Safe Banking for Seniors
  - Lights, Camera, Save!
  - Personal Financial Education
  - Consumer Resources
- Impact of America's Banks
Learn about the ACRE Act, and how your bank can make a difference in rural America with free resources from ABA.

VIEW THE TOOLKIT
About Us
- About Us Overview
- Our Story Our Story
  Back
- Leadership
- ABA Foundation ABA Foundation
  Back
- ABA Routing Number
- Press Room Press Room
  Back
  - Press Room
  - Press Room Overview
  - Media Contacts
  - ABA Expert Photos
  - ABA Media Appearances
  - Media Credentials
- Careers at ABA Careers at ABA
  Back
  - Careers at ABA
  - Careers at ABA Overview
  - Benefits
  - FAQs
  - Internships
- Contact Us Contact Us
  Back
  - Contact Us
  - Contact Us Overview
  - Customer Support
  - Membership Questions
  - Compliance Hotline
  - Professional Certifications
Show your support for a more diverse, equitable and inclusive banking industry.

NOMINATE BY MAY 31
Membership
- Membership Overview
- Join
- Details About Membership Details About Membership
  Back
  - Details About Membership
  - Details About Membership Overview
  - Community Banks
  - Larger Banks
  - Mutual Banks
  - Agricultural Banks
  - De Novo Banks
  - Trust Companies
  - Associate Membership
  - New at ABA
- Members Get Started Members Get Started
  Back
  - Members Get Started
  - Members Get Started Overview
  - Member Benefits Orientation Webinar
- Member Savings Member Savings
  Back
  - Member Savings
  - Member Savings Overview
  - ABA Bank Capture: Crime Analysis Platform
  - Finovate
ABA recognizes the many ways that member banks and their employees add value to the banking industry.

CELEBRATE MEMBER APPRECIATION MONTH

Shopping Cart
Sign In

Search ABA

Search ABA

Home
Archives
Response to SEC Guide 3 Proposal

Comment Letter

Response to SEC Guide 3 Proposal

Published June 28, 2017

In Depth

Accounting

Related Products

ABA-Wharton Certificates
IntraFi Network Deposits - IntraFi

Related to This

1-800-Bankers (800-226-5377)

1333 New Hampshire Avenue NWWashington, DC 20036

How to Contact ABA

Sitemap

Topics
Training & Events
Experts & Peers
News & Research
Advocacy
About Us
Membership

Connect With Us

Follow ABA on X
Follow ABA on Facebook
Follow ABA on Linkedin
Follow ABA on YouTube
Follow ABA on Instagram
Follow ABA on Email Bulletins

© 2024 American Bankers Association

Reprint Request
Shipping & Handling Rates
Refund Policy
Privacy Policy
Terms of Service
Press Room
Site Sponsor