In most situations, an issuer of securities usually files a written registration statement and a prospectus with the SEC.

Registration Statement

A set of documents, including a prospectus, required by regulatory authorities before a company can issue stock to the public.

Prospectus

An official document that companies must publish when offering new shares to the public, detailing the investment's risks, objectives, and financial statements.

SEC

Abbreviation for the Securities and Exchange Commission, a U.S. federal agency responsible for enforcing federal securities laws and regulating the securities industry.