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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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New SEC disclosure guidance about effects of COVID-19
June 26, 2020
SEC provides additional guidance on coronavirus-related disclosures that companies should consider.
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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.
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SEC statements on manual signature filing requirements
June 26, 2020
Updated: Alternative compliance approaches for paper filings and manual signature retention indefinitely extended.
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Q2 2020 Quarterly Outlook
June 18, 2020
KPMG’s quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
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SEC amends acquisition and disposition disclosures
June 12, 2020
SEC adopts rule to provide investors with more meaningful disclosures about acquired and disposed businesses.
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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.
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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.
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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.
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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.
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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.
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SEC amends required disclosures for registered debt
March 26, 2020
SEC updates required disclosures for companies that issue, guarantee or collateralize registered securities.
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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.
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March 2020 Quarterly Outlook
March 18, 2020
KPMG’s quarterly update on financial reporting developments, including COVID-19 impacts, SEC matters and FASB activity.
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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.
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SEC proposes extractive industry payment disclosures
February 20, 2020
The SEC has proposed rules requiring disclosure of payments to governments by extractive industry companies.
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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.
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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.
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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.
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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.
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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.
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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.
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2019 AICPA Conference
December 18, 2019
KPMG reports on the themes, including rapid changes in stakeholder expectations, technology and economic landscapes.
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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.
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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.
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Up-C structure
September 30, 2019
Updated edition: We explain the use of Up-C structures to unlock value beyond a traditional IPO.
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September 2019 Quarterly Outlook
September 02, 2019
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
September 02, 2019
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
August 05, 2019
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
August 05, 2019
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
July 15, 2019
The SEC staff provides information for companies to consider as the LIBOR transition date approaches.