Q1 2024 Quarterly Outlook
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
Understanding the SEC’s climate rule
Top 10 questions on the final rules – covering scope, Reg S-X and Reg S-K requirements, effective dates and more.
PCAOB seeks additional insight on proposed amendments
The PCAOB hosted a virtual roundtable on the NOCLAR proposal and has briefly reopened the comment period.
SEC mandates climate reporting and assurance
With its final climate rule, the SEC has responded to concerns while crafting meaningful disclosures for investors.
Continued climate disclosure focus by SEC staff
Pending a final climate rule, the SEC staff continues to question issuers’ climate disclosures under existing rules.
SEC finalizes SPAC rules
The SEC adopted rules and guidance relating to SPACs, target companies in a de-SPAC transaction, and shell companies.
Hot Topic: SAB 74 reminders
Disclosures required about yet-to-be adopted ASUs
Answers to issuers' clawback implementation questions
Issuers face questions as they look to apply their new recovery policies under the SEC’s compensation clawback rules.
Non-US issuers: US public offerings filing requirements
KPMG and Latham & Watkins help navigate financial statement requirements under federal securities laws: non-US issuers.
SEC finalizes cybersecurity rules
SEC staff released new C&DIs on reporting deadlines and materiality when consulting Attorney General.
Q4 2023 Quarterly Outlook
KPMG professionals discuss this quarter’s accounting and financial reporting headlines.
New SEC staff C&DIs on pay vs performance disclosures
New C&DIs, plus some revisions, provide further guidance about the new disclosure requirements
2023 AICPA Conference on Banks & Savings Institutions
Highlights from the SEC, economists, bank regulators, FASB and others on current topics for banks and savings institutions.
SEC amends the fund ‘Names Rule’
Amendment seeks to enhance transparency and provide better investor clarity into a fund’s strategy.
Q3 2023 Quarterly Outlook
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
Desktop staleness calendar for 2024 offerings
Planning an offering in 2024? Learn when 2023 annual and interim financials will go stale.
SEC finalizes rules for private fund advisers
The rules are designed to protect investors in private funds while promoting efficiency, competition and capital formation.
Issuers implement compensation clawback requirements
Issuers face questions as they look to apply their new recovery policies under the SEC’s compensation clawback rules.
Q2 2023 Quarterly Outlook
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
Non-GAAP financial measures
In-depth guidance on the SEC rules related to non-GAAP financial measures, with examples and illustrative SEC comments.
Q1 2023 Quarterly Outlook
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
SAB 121: Questions & Answers
We summarize and answer key questions about the SEC’s guidance on digital asset safeguarding obligations.
SEC proposal amends the Custody Rule
Proposed amendments are intended to enhance investor protections relating to safeguarding client assets.
SEC finalizes rule for erroneously awarded compensation
Listed issuers will need to develop policies and recoup compensation awarded based on inaccurate financial statements.
SEC Update 2024
We discuss recent SEC activity, including implementation questions and other issues important to SEC registrants.
SEC comment letter trends webcast
KPMG professionals discuss recent themes and trends in comment letter activity from the SEC and areas of focus on the horizon.
Podcast: Preparing for the SEC’s cyber and clawback rules
We discuss the key requirements and potential impacts of the SEC’s cybersecurity and compensation clawback rules.
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