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Common financial reporting issues facing smaller companies

  • SEC (US Securities and Exchange Commission) (dark gray) Image

14 Jan 2010

During 2009 the US Public Company Accounting Oversight Board hosted a series of Forums on Auditing in the Small Business Environment.

Participants were auditors from smaller registered public accounting firms. At those Forums, the staff of the Division of Corporation Finance of the Securities and Exchange Commission reviewed common financial reporting issues facing smaller issuers that they have identified during their staff reviews of filings for smaller public companies. Click to download the SEC Staff Slide Presentation (PDF 267k) summarising some of the issues they have noted. Other SEC information for small businesses may be found here on the SEC's Website.


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.