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SEC matters reference library
KPMG's publications offering in-depth analysis, examples and insights to give you an advantage in understanding of SEC related matters.
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Guide to acquired business financial statements
KPMG and Latham & Watkins provide a guide to help navigate the financial statement requirements for acquired businesses.
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SEC proposes to streamline bank disclosures
The proposals would update disclosures in Reg S-K, reduce uncertainty about compliance and enhance comparability.
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Q4 2019 Quarterly Outlook webcast
KPMG professionals discuss major developments that may affect a company’s accounting and financial reporting.
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2019 AICPA Conference
KPMG reports on the themes, including rapid changes in stakeholder expectations, technology and economic landscapes.
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September 2019 Quarterly Outlook
KPMG’s quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
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Desktop staleness calendar for 2020 offerings
Planning an offering in 2020? Here’s when annual and interim financial statements will go stale.
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SEC proposes further changes to Regulation S-K
Proposals seek to modernize the description of business, legal proceedings and risk factor disclosure requirements.
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SEC approves new PCAOB auditing standards
The new and amended standards strengthen the requirements for auditing accounting estimates and the auditor’s use of the work of specialists.
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SEC staff statement on LIBOR transition
The SEC staff provides information for companies to consider as the LIBOR transition date approaches.
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SEC amends the Loan Provision of its auditor independence rules
The SEC adopts amendments to the Loan Provision to identify lending relationships that could impair an auditor’s objectivity and impartiality.
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SEC seeks input regarding securities offerings
The SEC asks how it can simplify its rules for raising private capital while protecting investors.
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June 2019 Quarterly Outlook
KPMG’s quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
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SEC proposes changes to filer definitions
Smaller reporting companies may get relief from the auditor attestation of internal controls requirements.
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FASB proposes disclosure changes
KPMG reports on the proposed ASU to update disclosures in response to the SEC’s disclosure initiative.
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SEC proposal on acquisition and disposition disclosures
The SEC’s proposed rule would amend S-X Rules 3-05, 3-14, Articles 8 and 11 and adds a new rule for investment companies.
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SEC amends Regulation S-K disclosures
Amendments modernize and simplify certain disclosure requirements to reduce the costs and burdens on registrants.
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SEC expands test-the-waters rule to all companies
The SEC’s new rule permits issuers to consult with investors prior to a public offering.
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Year-end Brexit disclosure considerations
Brexit uncertainties require careful consideration of business impacts.
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Update to SEC Rule 3-13 waiver requests during govt shutdown
KPMG highlights the SEC’s Q&A on requests for emergency relief under Rule 3-13 during the government shutdown.
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Corp Fin issues Q&As regarding government shutdown
SEC's Division of Corporation Finance published Q&As to help navigate filing matters during the government shutdown.
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SEC staff comments on accounting for tax reform
SEC staff makes observations about expectations of progress on accounting for tax reform and new accounting standards.
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Clarifying the new interim disclosure requirement
The SEC’s Disclosure Update and Simplification rule requires changes in stockholders’ equity in interim financial statements.
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Desktop staleness calendar for 2019 offerings
Planning an offering in 2019? Here’s when 2018 annual and interim financial statements will go stale.
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Up-C structure
Updated edition: We explain the use of Up-C structures to unlock value beyond a traditional IPO.
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Accounting for tax reform
KPMG’s tax reform Q&As address the effects of proposed IRS regulations and GILTI earned in 2018 by fiscal year-end CFCs.
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SEC mining rules align with global standards
Mining companies will disclose property information consistent with global industry practice and guidelines
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SEC solicits input on quarterly reporting requirements
The SEC considers how to reduce the burdens of quarterly reporting while maintaining or enhancing investor protection.
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March 2019 Quarterly Outlook
KPMG’s quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.