Insight

SEC reference library

Archive of discussion and analysis of SEC positions and proposals.

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.
SAB 121: Questions & Answers

April 21, 2022

We summarize and answer key questions about the SEC’s guidance on digital asset safeguarding obligations.
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.
Understanding the SEC’s climate proposal

March 31, 2022

New talk book: Our top 10 questions on the SEC’s proposed climate rules.
SEC proposes climate reporting and assurance rules

March 21, 2022

Proposal aims to provide more consistent, comparable and reliable information for investors.
SEC proposes cybersecurity rules

March 10, 2022

Proposed rules seek to enhance and standardize risk management, strategy, governance and incident disclosures.
Q1 2022 Quarterly Outlook

March 08, 2022

Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
Russia-Ukraine war

March 04, 2022

Potential accounting and financial reporting issues created by the war and related economic sanctions.
SEC staff questions quality of climate disclosures

February 18, 2022

Staff continues to question issuers’ climate disclosures; comment letters and responses now becoming publicly available.
SEC reopens pay vs performance disclosure proposal

January 28, 2022

Comment period on 2015 proposal to implement Section 953(a) of Dodd-Frank Act reopened with additional questions.
Emerging markets risk disclosures expected

January 27, 2022

SEC issues example comments on expected disclosures of financial reporting and other risks for companies based in China.
Non-US issuers: US public offerings filing requirements

January 10, 2022

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

January 10, 2022

KPMG and Latham & Watkins help navigate financial statement requirements under federal securities laws: US issuers.
SEC proposes amendments to insider trading plans rule

December 17, 2021

Proposed rules strengthen investor protections and enhance disclosures of insider trading policies and arrangements.
SEC proposes share repurchase disclosure rules

December 17, 2021

Proposals would require more timely reporting of share repurchases and expand quarterly and annual filing disclosures.
Q4 2021 Quarterly Outlook

December 16, 2021

Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
2021 AICPA Conference on Current SEC & PCAOB Developments

December 13, 2021

We report on the important messages coming from this year’s conference.
SEC issues reminders on LIBOR transition

December 10, 2021

Disclosures for registrants and considerations for investment professionals when recommending LIBOR-linked securities.
SEC issues guidance for spring-loaded comp awards

December 03, 2021

SEC staff provides recognition and disclosure considerations for issuers that grant spring-loaded share-based payment awards.
SEC adopts amendments to finalize HFCA Act-related rules

December 03, 2021

Final amendments establish requirements for entities with audit firms in countries restricting PCAOB inspections.
SEC proposes amendments to require electronic filing

November 12, 2021

The amendments would require electronic submission of certain forms currently permitted to be filed in paper form.
SEC updates guidance on proxy matters

November 10, 2021

Division of Corporation Finance revises guidance on providing relief to a registrant for certain shareholder proposals.
SEC reopens proposal on compensation clawback policies

October 22, 2021

Comment period on 2015 proposal to implement Section 954 of Dodd-Frank Act reopened with additional questions.
2021 AICPA Conference on Banks & Savings Institutions

October 06, 2021

Highlights from the SEC, FASB, banking regulators and others on topics for banks and savings institutions.
Q3 2021 Quarterly Outlook

September 13, 2021

Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
Desktop staleness calendar for 2022 offerings

September 08, 2021

Planning an offering in 2022? Learn when 2021 annual and interim financials will go stale.
Q2 2021 Quarterly Outlook

June 10, 2021

Quarterly update from KPMG on accounting and financial reporting developments, including SEC matters and FASB activity.
SEC statements on key considerations for SPACs

April 16, 2021

The SEC highlights various issues related to accounting, reporting and governance for SPACs and target companies.
Reg S-K and confidential treatment requirements amended

March 12, 2021

Updated: The SEC provides guidance on expiring confidential treatment orders

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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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.

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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.