Ideas & Insights

A recent SEC rule amends requirements related to MD&A, selected financial data and supplementary financial information.

A PCAOB resource provides information for audit committees about new requirements for auditing estimates and use of specialists.

The SEC has provided transitional FAQs in response to questions about amended Regulation S-K Items 101, 103 and 105.

The SEC recently issued a final rule to address difficulties and confusion in applying the exempt offering framework.

The FASB recently amended its Codification to reflect certain required financial statement disclosures in SEC Release 33-10762.

The SEC recently updated certain of its auditor independence requirements to more effectively focus the independence analysis.

The SEC recently updated the statistical disclosure requirements applicable to bank and savings and loan registrants.

The SEC recently issued a final rule, which makes certain modifications to the existing definition of “accredited investor.”

On August 27, 2020, the SEC issued a final rule that revises Items 101, 103 and 105 of Regulation S-K. Learn more.

We have updated our white paper to address certain recent financial reporting developments related to the coronavirus.

A recent Center for Audit Quality publication provides an overview of the role of auditors in company-prepared ESG information.

The SEC recently provided a cross-Divisional update regarding its targeted regulatory relief related to the COVID-19 pandemic.

The SEC Chief Accountant recently addressed the continued importance of high-quality financial reporting in light of COVID-19.

The PCAOB recently published information for auditors and audit committees regarding audits involving cryptoassets.

A CAQ resource discusses key questions for auditors and audit committees related to the impact of COVID-19 on financial reporting.

The CARES Act provides optional temporary current expected credit losses relief for certain insured depository institutions.

Due to the effects of the coronavirus, the SEC has extended its regulatory relief with respect to certain federal securities laws.

Recent amendments exclude from the accelerated and large accelerated filer definitions certain smaller reporting companies.

A recent SEC proposed rule is intended to address difficulties and confusion in applying the exempt offering framework.

The SEC recently simplified certain Regulation S-X financial disclosure requirements applicable to registered debt offerings.