Students will prepare a research paper. The paper The points are earned by a minimum three-page (body), five-source, APA cited write-up (title page and abstract are required and not counted in page requirement) to demonstrate a business and legal understanding of how the Securities and Exchange Commission (SEC) affects the way an initial public offering (IPO) is proffered. The discussion should include the reporting requirements and where to access those files. This is not an opinion paper. Stay focused on the business and legal perspective.