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

Climate disclosures in focus for 2022 year-ends

Pending a final climate rule, the SEC staff continues to question issuers’ climate disclosures under existing rules.
SEC adopts amendments to finalize HFCA Act-related rules

Final amendments establish requirements for entities with audit firms in countries restricting PCAOB inspections.
Non-US issuers: US public offerings filing requirements

KPMG and Latham & Watkins help navigate financial statement requirements under federal securities laws: non-US issuers.
US issuers: US public offerings filing requirements

KPMG and Latham & Watkins help navigate financial statement requirements under federal securities laws: US issuers.
Clarifying non-GAAP financial measures

SEC staff issues guidance to clarify how it evaluates non-GAAP financial measures.
Q4 2022 Quarterly Outlook

Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.

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ARO

The KPMG accounting research website to access additional resources for your financial reporting needs.

The KPMG accounting research website to access additional resources for your financial reporting needs.

IFRS Institute

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

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