Insight

SEC reference library

Archive of discussion and analysis of SEC positions and proposals.

2023 AICPA Conference on Banks & Savings Institutions

September 27, 2023

Highlights from the SEC, economists, bank regulators, FASB and others on current topics for banks and savings institutions.
SEC amends the fund ‘Names Rule’

September 22, 2023

Amendment seeks to enhance transparency and provide better investor clarity into a fund’s strategy.
Q3 2023 Quarterly Outlook

September 13, 2023

Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
Desktop staleness calendar for 2024 offerings

September 05, 2023

Planning an offering in 2024? Learn when 2023 annual and interim financials will go stale.
SEC finalizes rules for private fund advisers

August 28, 2023

The rules are designed to protect investors in private funds while promoting efficiency, competition and capital formation.
SEC finalizes cybersecurity rules

July 28, 2023

The rules require enhanced and standardized risk management, strategy, governance and incident disclosures.
SEC approves clawback listing standards

June 23, 2023

Issuers face many questions in developing a recovery policy under the SEC’s compensation clawback rules.
Q2 2023 Quarterly Outlook

June 14, 2023

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

May 15, 2023

In-depth guidance on the SEC rules related to non-GAAP financial measures, with examples and illustrative SEC comments.
SEC adopts amendments to share repurchase disclosure rules

May 12, 2023

The rules expand quarterly, semi-annual and annual filing disclosures, depending on filer type.
Q1 2023 Quarterly Outlook

March 08, 2023

Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
SAB 121: Questions & Answers

March 01, 2023

Latest edition: We answer key questions about the SEC’s guidance on digital asset safeguarding obligations.
SEC proposal amends the Custody Rule

February 24, 2023

Proposed amendments are intended to enhance investor protections relating to safeguarding client assets.
SEC issues final rule on pay vs performance disclosures

February 17, 2023

Newly released C&DIs cover disclosure requirements that link executive compensation and financial performance.
SEC finalizes rule for erroneously awarded compensation

February 03, 2023

Listed issuers will need to develop policies and recoup compensation awarded based on inaccurate financial statements.
Climate disclosures in focus for 2022 year-ends

January 18, 2023

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

January 13, 2023

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

January 05, 2023

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

January 05, 2023

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

December 20, 2022

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

December 20, 2022

Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
SEC adopts amendments to insider trading plans rule

December 15, 2022

Final rules strengthen investor protections and enhance disclosures of insider trading policies and arrangements.
Sample SEC comment letter on crypto market developments

December 15, 2022

SEC staff issues sample letter questioning disclosures of crypto asset market developments.
SEC reopens comment periods for rulemaking releases

October 14, 2022

The affected comment periods cover 11 rulemaking releases and one request for comment due to a technological error.
2022 AICPA Conference on Banks & Savings Institutions

September 28, 2022

Highlights from the SEC, FASB, banking regulators and others on current topics for banks and savings institutions.
EGC eligibility threshold amended under JOBS Act

September 14, 2022

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

September 14, 2022

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

September 08, 2022

Planning an offering in 2023? Learn when 2022 annual and interim financials will go stale.
SEC publishes draft FY 22-26 Strategic Plan for comment

August 26, 2022

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

June 17, 2022

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

Other related content

June 13: Comment period on SEC consultation closed

KPMG comment letter expresses support for a globally accepted ESG reporting system that would set baseline requirements.

June 11: Regulatory agenda announced

Agenda includes proposals for climate risk, human capital and cybersecurity risk disclosures.

May 24: Speech on materiality

Commissioner Allison Herren Lee outlines 4 myths about materiality.

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IFRS Institute

Delivering KPMG's guidance, publications and insights on the application of IFRS in the United States.

Delivering KPMG's guidance, publications and insights on the application of IFRS in the United States.

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.