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Regulation AB

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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.

References

  1. "What is the status of Regulation AB 2.0? PwC". PricewaterhouseCoopers LLP. March 2014. Retrieved 25 March 2014.


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