SEC hot topics: Year-end update

Published on: Nov 11, 2022

In a continually evolving environment, it is critical that US Securities and Exchange Commission (SEC) registrants provide investors with relevant and transparent disclosures and stay abreast of developing regulatory requirements. What are key considerations for year end? We’ll discuss:

  • Hot topics, such as non-Generally Accepted Accounting Principles (non-GAAP) measures and emerging risk disclosures, including Russia’s invasion of Ukraine, supply chain disruptions, and inflation
  • Highlights and analysis of recently issued SEC staff comments
  • The SEC’s recent rulemaking initiatives, including final rules and substantial proposed rules related to climate and cyber disclosures

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