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'''Regulation AB''' consolidates and codifies existing interpretative, primarily client-specific, positions that clarify Securities Act of 1933 registration requirements for asset-backed securities offerings in the United States. Regulation AB:

* updates and clarifies the registration requirements for ABS offerings under the Securities Act; * provides disclosure guidance and requirements for filings involving ABS under the Securities Act and Exchange Act; * establishes a consistent servicing standard, used as the basis for measuring; * requires an accountant's report for each servicer assertion.<ref name=PWC>{{cite web|url=http://www.pwc.com/us/en/banking-capital-markets/publications/understanding-regulation-ab.jhtml|title=What is the status of Regulation AB 2.0? PwC|publisher=PricewaterhouseCoopers LLP|date=March 2014|accessdate=25 March 2014}}</ref>

==References== {{reflist}}

Category:United States securities law

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