Insight
Archive of discussion and analysis of SEC positions and proposals.
×
Modal title
Modal Body
×
Modal title
Modal Body
-
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.
-
Emerging markets risk disclosures expected
April 24, 2020
SEC/PCAOB urge companies to disclose financial reporting and other risks associated with operations in emerging markets.
-
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.
-
March 2020 Quarterly Outlook
March 18, 2020
KPMG’s quarterly update on financial reporting developments, including COVID-19 impacts, SEC matters and FASB activity.
-
SEC teleworking during coronavirus outbreak
March 11, 2020
Threatened by a potential coronavirus case, Washington, DC-based SEC staff will conduct normal business tasks remotely.
-
SEC proposes extractive industry payment disclosures
February 20, 2020
The SEC has proposed rules requiring disclosure of payments to governments by extractive industry companies.
-
SEC issues Reg S-K proposal to streamline disclosures
February 14, 2020
The SEC has proposed amendments to modernize MD&A and other financial disclosures.
-
SEC Chair advises on coronavirus impact on disclosures
February 07, 2020
KPMG provides considerations for companies conducting business with or in China as they assess impacts of coronavirus.
-
SEC issues MD&A guidance on KPIs and metrics
February 07, 2020
The SEC has issued guidance on disclosure of key performance indicators and metrics in MD&A.
-
SEC issues C&DIs on revised MD&A rules
January 31, 2020
The SEC staff added three new Compliance & Disclosure Interpretations to provide guidance when preparing MD&A.
-
US securities offerings FS requirements, Non-US issuers
January 15, 2020
KPMG and Latham & Watkins provide a roadmap to help navigate the financial statement requirements of the federal securities laws for non-US issuers.
-
US securities offerings FS requirements, US issuers
January 15, 2020
KPMG and Latham & Watkins provide a roadmap to help navigate the financial statement requirements of the federal securities laws.
-
2019 AICPA Conference
December 18, 2019
KPMG reports on the themes, including rapid changes in stakeholder expectations, technology and economic landscapes.
-
SEC proposes to streamline bank disclosures
October 24, 2019
The proposals would update disclosures in Reg S-K, reduce uncertainty about compliance and enhance comparability.
-
SEC expands test-the-waters rule to all companies
October 07, 2019
The SEC’s new rule permits issuers to consult with investors prior to a public offering.
-
Up-C structure
September 30, 2019
Updated edition: We explain the use of Up-C structures to unlock value beyond a traditional IPO.
-
September 2019 Quarterly Outlook
September 02, 2019
KPMG’s quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
Subscribe to our newsletter
Receive timely updates on accounting and financial reporting topics from KPMG.
Sign up now
Regulatory insights
KPMG experts and professionals continually research, update and produce many publications.
Access our publications
IFRS Institute
Delivering KPMG's guidance, publications and insights on the application of IFRS in the United States.
Read more
ARO
The KPMG accounting research website to access additional resources for your financial reporting needs.
Access ARO