Insight

SEC reference library

Archive of discussion and analysis of SEC positions and proposals.

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.
Implementing compensation clawback requirements

March 10, 2023

Issuers face many questions in developing a recovery policy under the SEC’s compensation clawback rules.
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.
KPMG responds to SEC’s climate proposal

June 17, 2022

Meeting the needs of investors in a way that is practical and minimizes the costs to preparers.
Q2 2022 Quarterly Outlook

June 13, 2022

Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
SEC adopts amendments to require electronic filing

June 10, 2022

Amendments require electronic submission of certain forms currently permitted to be filed in paper form.
SEC investment management proposals focus on ESG

May 26, 2022

Proposals target the Names Rule plus ESG disclosures by funds and investment advisers, aiming for enhanced transparency.
Impact of the Russia-Ukraine war on SEC disclosures

May 06, 2022

SEC publishes sample comment letter and KPMG discusses certain disclosures that may be impacted by the Russia-Ukraine war.
SEC issues SAB 121 on digital asset custodial obligations

April 01, 2022

Requires entities undertaking certain digital asset custodial activities to record a safeguarding liability and asset.
SEC proposes new and amended rules for SPACs

April 01, 2022

Proposals would align requirements more closely with traditional IPOs and require disclosures unique to SPACs.

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.