×
Modal title
Modal Body
×
Modal title
Modal Body
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.
-
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.
-
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.
-
Disclosure guidance for companies affected by COVID-19
March 27, 2020
SEC provides guidance on coronavirus-related disclosures that companies should consider.
-
SEC issues statement on authentication documents
March 27, 2020
SEC staff clarifies acceptable approaches to comply with manual signature retention requirements amid COVID-19.
-
SEC amends required disclosures for registered debt
March 26, 2020
SEC updates required disclosures for companies that issue, guarantee or collateralize registered securities.
-
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.
-
March 2020 Quarterly Outlook
March 18, 2020
KPMG’s quarterly update on financial reporting developments, including COVID-19 impacts, SEC matters and FASB activity.
-
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.
-
SEC proposes extractive industry payment disclosures
February 20, 2020
The SEC has proposed rules requiring disclosure of payments to governments by extractive industry companies.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
2019 AICPA Conference
December 18, 2019
KPMG reports on the themes, including rapid changes in stakeholder expectations, technology and economic landscapes.
-
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.
-
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.
-
Up-C structure
September 30, 2019
Updated edition: We explain the use of Up-C structures to unlock value beyond a traditional IPO.
-
September 2019 Quarterly Outlook
September 02, 2019
KPMG’s quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
-
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.
-
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.
-
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.
-
SEC staff statement on LIBOR transition
July 15, 2019
The SEC staff provides information for companies to consider as the LIBOR transition date approaches.
-
SEC amends the Loan Provision of its auditor independence rules
July 01, 2019
The SEC adopts amendments to the Loan Provision to identify lending relationships that could impair an auditor’s objectivity and impartiality.
-
June 2019 Quarterly Outlook
June 03, 2019
KPMG’s quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
-
SEC seeks input regarding securities offerings
June 03, 2019
The SEC asks how it can simplify its rules for raising private capital while protecting investors.
-
SEC mining rules align with global standards
May 08, 2019
Mining companies will disclose property information consistent with global industry practice and guidelines
-
SEC proposal on acquisition and disposition disclosures
May 06, 2019
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.
-
FASB proposes disclosure changes
May 06, 2019
KPMG reports on the proposed ASU to update disclosures in response to the SEC’s disclosure initiative.