SEC matters

Keeping you up to date about SEC staff positions on reporting matters and proposed rulemaking that will affect registrants.

SEC proposes climate reporting and assurance rules

Proposal aims to provide more consistent, comparable and reliable information for investors.

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From the reference library

EGC eligibility threshold amended under JOBS Act

SEC adopts final rules implementing inflation adjustments required by the JOBS Act.
Q3 2022 Quarterly Outlook

Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
Desktop staleness calendar for 2023

Planning an offering in 2023? Learn when 2022 annual and interim financials will go stale.
SEC issues final rule on pay vs performance disclosures

New disclosure requirements link executive compensation and financial performance.
SEC publishes draft FY 22-26 Strategic Plan for comment

The draft plan outlines the SEC’s mission, planned initiatives and strategic goals for the next four years.
SEC again reopens proposal on compensation clawback policies

Comment period on 2015 proposal to implement Section 954 of Dodd-Frank Act reopened with new questions and analysis.

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More in-depth analysis, examples and insights on International Financial Reporting Standards.