The entity that issues or distributes securities is known as the Issuer. The issuer could be anyone, a company, government or municipality.
The issuers are legally responsible for all kinds of obligations of the issue and also for reporting the condition of the financials, material developments and any other kind of operational activities according to the requirements of the regulations of their jurisdiction.
Points to remember:
The issuer will work according to the availability of securities such as preferred and common stocks, notes, debentures, bonds, derivatives and bills.
The writers of options are usually known to be the issuers or options as they also sell the securities on a market.
SEBI regulates all the companies that issue shares and debts that are listed on the market.