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Financial Reporting Insights

PCAOB adopts auditor reporting standard

A new standard requires auditors to provide additional information in their reports on audits of financial statements.






Financial Reporting Insights

Proposed amendments to disclosure requirements

A recent SEC Release proposes amendments to certain disclosure requirements that may have become redundant, overlapping, outdated or superseded.







Financial Reporting Insights

SEC adopts amendment to Form 10-K

A recent interim final rule expressly allows registrants to provide a summary of business and financial information in Form 10-K.



Financial Reporting Insights

SEC implements two FAST Act provisions

Interim final rules revise certain requirements of Form S-1 for emerging growth companies and smaller reporting companies.


Financial Reporting Insights

SEC reviews use of non-GAAP measures

The SEC has established an internal task force to review selected Form 10-K filings that use “non-GAAP” financial measures.


Financial Reporting Insights

SEC adopts crowdfunding rules

The SEC recently adopted <i>Regulation Crowdfunding</i> to prescribe rules governing the offer and sale of securities in crowdfunding transactions.



Financial Reporting Insights

SEC expands the Regulation A exemption

The SEC has adopted rules exempting from the registration requirements offerings of up to $50 million of securities within a 12-month period.



Financial Reporting Insights

SEC expands draft registration process

The SEC now will permit nonpublic review of draft registration statements relating to initial public offerings.