A Roadmap to SEC Comment Letter Considerations, Including Industry Insights (2018)

Published on: Nov 06, 2018

We are pleased to present the 2018 edition of A Roadmap to SEC Comment Letter Considerations, Including Industry Insights. This publication contains extracts of frequently issued SEC staff comments, analysis of those extracts, and links to resources that are relevant to SEC filers. The 2018 edition features (1) an update on the SEC’s priorities; (2) a summary of comment letter trends related to the top 10 topics of frequent comment in the 12-month period ended July 31, 2018; and (3) topics of focus related to disclosures associated with financial statement accounting, SEC reporting, initial public offerings, foreign private issuers, and industry-specific matters. Appendix D of the Roadmap summarizes the changes made in the 2018 edition.

This publication was released by our US firm.

This publication was released by our US firm.
This publication was released by our US firm.

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