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SEC’s chief accountant: Issuers must address “other reporting” risks

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May 04, 2017

On May 4, 2017, the Securities and Exchange Commission (SEC) released a speech by SEC Chief Accountant, Wesley R. Bricker, where he addressed several accounting issues at the recent Baruch College Financial Reporting Conference.

In his speech, Mr. Bricker placed emphasis on controls and procedures around “other reporting” such as operating metrics and forecasts. His view is that companies have to be wary as they move beyond non-GAAP measures to report other kinds of supplemental information investors are interested in seeing.

Review the speech on the SEC's website.

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