Insight

SEC reference library

Archive of discussion and analysis of SEC positions and proposals.

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.
SEC adopts interim amendments under the HFCA Act

April 02, 2021

Amendments to set form and manner of requirements for entities with audit firms in countries restricting PCAOB inspections.
FASB proposes business combination amendments

March 15, 2021

KPMG reports on proposed changes to accounting for revenue contracts acquired in a business combination.
Reg S-K and confidential treatment requirements amended

March 12, 2021

Updated: The SEC provides guidance on expiring confidential treatment orders
Q1 2021 Quarterly Outlook

March 11, 2021

KPMG’s quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
SEC to focus on climate-related disclosures

March 04, 2021

KPMG reports on this latest SEC development: the disclosure requirements, and implications and actions for management.
Non-US issuers: US public offerings filing requirements

February 11, 2021

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

February 11, 2021

KPMG and Latham & Watkins help navigate financial statement requirements under federal securities laws: US issuers.
When do SEC regs require acquired business financials?

February 11, 2021

Updated: Guidance to help navigate financial statement requirements for acquired businesses.
SEC adopts further changes to Regulation S-K

February 03, 2021

Updated: The SEC adopts amendments to modernize MD&A and other financial disclosures.
SEC proposes amendments to Rule 144 and Form 144

January 27, 2021

Proposals would amend the holding period for market-adjustable securities and simplify filing requirements.
SEC modernizes securities exempt offering framework

January 27, 2021

Rule amendments harmonize registration exemptions and reduce complexities in the exempt offering framework.
Extractive industry payment disclosure rules finalized

January 27, 2021

Updated: The SEC finalizes rules requiring disclosure of payments to governments by extractive industry companies.
SEC approves NYSE proposal on direct listings

January 15, 2021

The SEC approved NYSE rule changes that allow companies to issue new shares through a direct listing.
SEC provides disclosure considerations for SPACs

January 08, 2021

The SEC issued guidance on disclosure expectations for SPACs related to conflicts of interest.
SEC addresses acquisition and disposition disclosures

December 17, 2020

KPMG reports on SEC staff remarks on certain implementation questions stemming from the amended requirements.
Q4 2020 Quarterly Outlook

December 17, 2020

Quarterly update from KPMG on accounting and financial reporting developments, including SEC matters and FASB activity.
2020 AICPA Conference on Current SEC & PCAOB Developments

December 16, 2020

KPMG reports on the important messages coming from this year’s conference.
Emerging markets risk disclosures expected

December 04, 2020

SEC/PCAOB urge companies to disclose financial reporting and other risks associated with operations in emerging markets.
SEC proposes changes to compensatory offerings

December 04, 2020

Proposals include temporary rules for stock compensation of platform workers and other modernization amendments.
SEC allows for electronic signatures and submissions

November 20, 2020

Rule amendments provide flexibility by permitting the use of electronic signatures in authentication documents.
SEC updates certain auditor independence requirements

October 29, 2020

KPMG reports on amendments to Rule 2-01 of Reg S-X to modernize certain aspects of auditor independence.
SEC finalizes rule to streamline bank disclosures

October 05, 2020

KPMG reports on changes made to Guide 3 in a new subpart of 1400 Regulation S-K.
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 12, 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.

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.