# Regulation AB

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'''Regulation AB''' consolidates and codifies existing interpretative, primarily [client](/source/customer)-specific, positions that clarify [Securities Act of 1933](/source/Securities_Act_of_1933) registration requirements for [asset](/source/asset)-backed [securities](/source/securities) offerings in the [United States](/source/United_States). [Regulation](/source/Regulation) AB:

* updates and clarifies the registration requirements for [ABS](/source/Asset-backed_security) offerings under the Securities Act;
* provides disclosure guidance and requirements for filings involving ABS under the Securities Act and [Exchange Act](/source/Securities_Exchange_Act_of_1934);
* establishes a consistent servicing standard, used as the basis for measuring; 
* requires an [accountant](/source/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==
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Category:United States securities law

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