This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice (http://www2.deloitte.com/ca/en/legal/cookies.html) for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Roadmap: SEC Comment Letter Considerations, Including Industry Insights

Published on: Nov 15, 2021

This publication contains extracts of frequently issued SEC staff comments, analysis of those extracts, and links to resources that are relevant to SEC filers. Other features include (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, 2021; 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. In addition, the 2021 edition contains On the Radar, a new section (also available as a stand-alone publication) that briefly summarizes emerging issues and trends related to the comment letter topics addressed in the Roadmap.

For the text add:

This publication contains extracts of frequently issued SEC staff comments, analysis of those extracts, and links to resources that are relevant to SEC filers. Other features include:

  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, 2021; 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.

In addition, the 2021 edition contains On the Radar, a new section (also available as a stand-alone publication) that briefly summarizes emerging issues and trends related to the comment letter topics addressed in the Roadmap.

This publication was released by our US firm.

Download

Related Topics

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.