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SEC staff updates Financial Reporting Manual

  • SEC (US Securities and Exchange Commission) Image

Aug 25, 2017

The SEC’s Division of Corporation Finance has published an update to its Financial Reporting Manual (FRM).

The updates include:

  • A new section that “describes communications with CF-OCA and provides contact information.”
  • Revisions to Section 2065 and the index to “clarify that questions about applying the guidance on abbreviated financial statements to a predecessor entity should be directed to CF-OCA.”
  • Revisions to Sections 10220.1 and 10220.5 to “clarify the guidance on the omission of financial information from draft and filed registration statements.” The updates in Section 10220.1 omit previous guidance, refer users via hyperlink to newly issued Securities Act C&DI 101.4, and note that that C&DI 101.05 addresses similar matters for non-EGC issuers. The updates in Section 10220.5c delete previous guidance and refer users via hyperlink to FAST Act C&DI, Question 2.

For more information, see the FRM on the SEC’s Web site. Also see Deloitte's updated Heads Up newsletter.

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