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Welcome to the Deloitte Accounting Research Tool (DART)

Our extensive database of accounting and financial reporting literature is updated frequently with the latest content from the FASB, EITF, AICPA, PCAOB, and SEC. It also includes Deloitte’s own accounting manuals and guidance. Download the DART mobile app for on-the-go access.
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October 2, 2025
FASB Staff Proposes Improvements to 2026 GAAP Financial Reporting Taxonomy
The FASB staff has released for public comment proposed improvements to the 2026 GAAP Financial Reporting Taxonomy (GRT).
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October 2, 2025
PCAOB Releases Staff Guidance Related to Evaluating the Reliability of External Information Provided in Electronic Form
The PCAOB has released staff guidance to assist auditors in implementing the June 2024 amendments to paragraph .10A of AS 1105 (on audit evidence) that were made by PCAOB Release No. 2024-007, Amendments Related to Aspects of Designing and Performing Audit Procedures that Involve Technology-Assisted Analysis of Information in Electronic Form.
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October 1, 2025
New SEC Rules, Reports, and Studies — Extension of Compliance Date for Disclosure of Order Execution Information (34-104147)
The SEC has extended the compliance date for the amendments to the rules requiring the disclosure of order executions in NMS stocks.
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October 1, 2025
Audit Committee Brief — October 2025
The Audit Committee Brief focuses on the timely coverage of issues and insights important to audit committees.
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October 1, 2025
SEC Grants Exemptive Relief Related to Consolidated Audit Trail
The SEC has released an order that grants “conditional exemptive relief related to certain requirements of the National Market System Plan governing the Consolidated Audit Trail (CAT NMS Plan), Rule 613 of Regulation NMS, and Rule 17a-1 under the Securities Exchange Act of 1934.”
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October 1, 2025
SEC Updates FAQs Related to U.S. Government Shutdown
The SEC’s Division of Corporation Finance (the “Division”) has released an announcement containing a series of FAQs on what SEC registrants can expect in the event of a government shutdown.
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October 1, 2025
FASB Staff Proposes GAAP Taxonomy Improvements Related to Proposed ASU on Paid-in-Kind Dividends on Equity-Classified Preferred Stock
The FASB staff has released for public comment proposed GAAP taxonomy improvements related to its proposed ASU on paid-in-kind dividends on equity-classified preferred stock.
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October 1, 2025
PCAOB Releases Publication on SPAC IPOs
The PCAOB has released a new publication, Auditors of SPACs at IPO, as part of its Data Points series.
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Go to Recent Updates
October 2, 2025
FASB Staff Proposes Improvements to 2026 GAAP Financial Reporting Taxonomy
The FASB staff has released for public comment proposed improvements to the 2026 GAAP Financial Reporting Taxonomy (GRT).
Read more
 
October 2, 2025
PCAOB Releases Staff Guidance Related to Evaluating the Reliability of External Information Provided in Electronic Form
The PCAOB has released staff guidance to assist auditors in implementing the June 2024 amendments to paragraph .10A of AS 1105 (on audit evidence) that were made by PCAOB Release No. 2024-007, Amendments Related to Aspects of Designing and Performing Audit Procedures that Involve Technology-Assisted Analysis of Information in Electronic Form.
Read more
 
October 1, 2025
SEC Grants Exemptive Relief Related to Consolidated Audit Trail
The SEC has released an order that grants “conditional exemptive relief related to certain requirements of the National Market System Plan governing the Consolidated Audit Trail (CAT NMS Plan), Rule 613 of Regulation NMS, and Rule 17a-1 under the Securities Exchange Act of 1934.”
Read more
 
October 1, 2025
SEC Updates FAQs Related to U.S. Government Shutdown
The SEC’s Division of Corporation Finance (the “Division”) has released an announcement containing a series of FAQs on what SEC registrants can expect in the event of a government shutdown.
Read more
 
October 1, 2025
FASB Staff Proposes GAAP Taxonomy Improvements Related to Proposed ASU on Paid-in-Kind Dividends on Equity-Classified Preferred Stock
The FASB staff has released for public comment proposed GAAP taxonomy improvements related to its proposed ASU on paid-in-kind dividends on equity-classified preferred stock.
Read more
 
October 1, 2025
PCAOB Releases Publication on SPAC IPOs
The PCAOB has released a new publication, Auditors of SPACs at IPO, as part of its Data Points series.
Read more
 
October 1, 2025
SEC Continues Ongoing Efforts Related to Implementing Treasury Clearing Rules
The SEC has posted to its Web site a new page on its December 2023 final rule that amends the standards that apply to covered clearing agencies for U.S. Treasury securities.
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September 30, 2025
FASB Proposes Guidance on Measurement of Paid-in-Kind Dividends
The FASB has issued a proposed Accounting Standards Update (ASU) that would amend ASC 505 to add guidance on how an issuer should measure paid-in-kind (PIK) dividends on equity-classified preferred stock. Under the proposed amendments, entities would be required to measure such dividends by multiplying the PIK dividend rate by the liquidation preference of the shares.
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