Insight

SEC reference library

Archive of discussion and analysis of SEC positions and proposals.

SEC adopts further changes to Regulation S-K

January 27, 2021

Updated: The SEC adopts amendments to modernize MD&A and other financial disclosures.
SEC proposes amendments to Rule 144 and Form 144

January 27, 2021

Proposals would amend the holding period for market-adjustable securities and simplify filing requirements.
SEC modernizes securities exempt offering framework

January 27, 2021

Rule amendments harmonize registration exemptions and reduce complexities in the exempt offering framework.
Extractive industry payment disclosure rules finalized

January 27, 2021

Updated: The SEC finalizes rules requiring disclosure of payments to governments by extractive industry companies.
SEC approves NYSE proposal on direct listings

January 15, 2021

The SEC approved NYSE rule changes that allow companies to issue new shares through a direct listing.
SEC provides disclosure considerations for SPACs

January 08, 2021

The SEC issued guidance on disclosure expectations for SPACs related to conflicts of interest.
SEC addresses acquisition and disposition disclosures

December 17, 2020

KPMG reports on SEC staff remarks on certain implementation questions stemming from the amended requirements.
Q4 2020 Quarterly Outlook

December 17, 2020

Quarterly update from KPMG on accounting and financial reporting developments, including SEC matters and FASB activity.
2020 AICPA Conference on Current SEC & PCAOB Developments

December 16, 2020

KPMG reports on the important messages coming from this year’s conference.
FASB proposes business combination amendments

December 16, 2020

KPMG reports on proposed changes to accounting for revenue contracts acquired in a business combination.
Emerging markets risk disclosures expected

December 04, 2020

SEC/PCAOB urge companies to disclose financial reporting and other risks associated with operations in emerging markets.
SEC proposes changes to compensatory offerings

December 04, 2020

Proposals include temporary rules for stock compensation of platform workers and other modernization amendments.
SEC allows for electronic signatures and submissions

November 20, 2020

Rule amendments provide flexibility by permitting the use of electronic signatures in authentication documents.
SEC updates certain auditor independence requirements

October 29, 2020

KPMG reports on amendments to Rule 2-01 of Reg S-X to modernize certain aspects of auditor independence.
SEC finalizes rule to streamline bank disclosures

October 05, 2020

KPMG reports on changes made to Guide 3 in a new subpart of 1400 Regulation S-K.
Q3 2020 Quarterly Outlook

September 15, 2020

Quarterly update from KPMG on accounting and financial reporting developments, including SEC matters and FASB activity.
Desktop staleness calendar for 2021 offerings

September 09, 2020

Planning an offering in 2021? Learn when 2020 annual and interim financials will go stale.
SEC modernizes Reg S-K disclosures

August 28, 2020

SEC amends disclosures of business description, legal proceedings and risk factors under Regulation S-K.
SEC issues update on COVID-19 regulatory relief

July 08, 2020

SEC leaders have issued a statement summarizing current regulatory relief available to COVID-19 affected companies.
New SEC disclosure guidance about effects of COVID-19

June 26, 2020

SEC provides additional guidance on coronavirus-related disclosures that companies should consider.
SEC stresses need for high-quality, timely information

June 26, 2020

SEC underscores the continued importance of high-quality financial reporting for investors during times of uncertainty.
SEC statements on manual signature filing requirements

June 26, 2020

Updated: Alternative compliance approaches for paper filings and manual signature retention indefinitely extended.
Q2 2020 Quarterly Outlook

June 18, 2020

KPMG’s quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
SEC amends acquisition and disposition disclosures

June 12, 2020

SEC adopts rule to provide investors with more meaningful disclosures about acquired and disposed businesses.
SEC issues COVID-19 reporting FAQs

May 07, 2020

SEC staff FAQs deal with registration statements on Form S-3 when relying on the COVID-19 relief Order.
SEC stresses importance of disclosure during COVID-19

April 10, 2020

SEC urges companies to disclose as much information as practicable about the current and future effects of COVID-19.
SEC rule exempts more issuers from ICFR audits

April 03, 2020

The SEC has redefined its filer definitions, exempting low-revenue issuers from internal control audits.
Extended relief for companies affected by COVID-19

April 01, 2020

Updated: SEC filing deadlines further extended for companies impacted by the COVID-19 outbreak.
SEC amends required disclosures for registered debt

March 26, 2020

SEC updates required disclosures for companies that issue, guarantee or collateralize registered securities.
SEC staff provides guidance on virtual annual meetings

March 19, 2020

SEC staff provides guidance to promote continued shareholder engagement for companies and funds affected by COVID-19.

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