SEC is an acronym which may refer to

Wikinews currently has a category for the US Securities and Exchange Commission only
  • Solar Entertainment Corporation, a company in the Philippines
  • State Electricity Commission of Victoria, a state-owned electricity supplier in Victoria, Australia
  • State-owned Enterprises Commission, a government agency in Taiwan
  • Samsung Electronics, a multi-national corporation out of South Korea

Other usage of SEC may be found on Wikipedia at SEC