AccountingLink

    SEC Comments and Trends

    24 September 2018

    SEC Comments and Trends - September 2018
    Our 2018 SEC Comments and Trends – An analysis of current reporting issues publication discusses in detail the SEC staff’s focus areas in its reviews of public filings during the year ended 30 June 2018. Our publication notes the ongoing decline in the number of comment letters issued by the SEC staff and identifies the top comment areas by industry.

    25 September 2017

    SEC Comments and Trends - September 2017
    Our 2017 SEC Comments and Trends – An analysis of current reporting issues publication discusses in detail the SEC staff’s focus areas in its reviews of public filings in the year ended 30 June 2017. Our publication also identifies the top comment areas by industry. The publication provides best practices for responding to comment letters and will help you plan for the year-end reporting season.

    22 December 2016

    SEC Comments and Trends – December 2016 – Life sciences industry supplement
    This publication is intended to give you insights into the SEC staff’s areas of focus involving life sciences registrants. It should be read in conjunction with our 2016 SEC Comments and Trends publication and our Technical Line, 2016 trends in SEC comment letters publication, which both discuss matters that relate to all registrants.

    22 December 2016

    SEC Comments and Trends – December 2016 – Media and entertainment industry supplement
    This publication is intended to give you insights into the SEC staff’s areas of focus involving media and entertainment registrants. It should be read in conjunction with our 2016 SEC Comments and Trends publication and our Technical Line, 2016 trends in SEC comment letters publication, which both discuss matters that relate to all registrants.

    29 September 2016

    SEC Comments and Trends - September 2016
    Our 2016 SEC Comments and Trends publication provides an in-depth discussion of SEC staff focus areas in its review of public filings, including comments that focus on certain industries, initial public offering registration statements and foreign private issuers. Our publication is designed to help you understand what the staff is focusing on in its comments as well as best practices for responding to comment letters as you plan for the year-end reporting season.

    24 September 2015

    SEC Comments and Trends - September 2015
    Our 2015 edition of SEC Comments and Trends provides an in-depth discussion of SEC staff focus areas in its review of public filings and information about comments that are unique to certain industries, initial public offering registration statements and foreign private issuers. Our publication is designed to help you understand what the staff is focusing on in its comments as well as best practices for responding to comment letters as you plan for the year-end reporting season.