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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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February 17, 2025
SEC Releases Staff Legal Bulletin 14M
The SEC’s Division of Corporation Finance (the “Division”) has released Staff Legal Bulletin (SLB) 14M as part of its continuing effort “to provide guidance on important issues” under Rule 14a-8 of the Securities Exchange Act of 1934. Rule 14a-8 permits companies to omit shareholder proposals from their proxy statements when the proposals concern the companies’ “ordinary business operations.”
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February 17, 2025
PCAOB Withdraws Rules Related to Metric Disclosures and Audit Firm Reporting
The SEC has released a notice indicating that the PCAOB has decided to withdraw its request for SEC approval of its proposed rules related to engagement firm metrics and audit firm reporting.
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February 14, 2025
Technology Spotlight — Accounting Considerations Related to SaaS Resellers’ Arrangements (February 14, 2025)
This Technology Spotlight highlights potential considerations for SaaS resellers related to their accounting for arrangements involving SaaS vendors and end users under ASC 606.
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February 12, 2025
GASB Requests Feedback on Postimplementation Review of Statement on Postemployment Benefits
The GASB has published a survey that requests feedback related to its postimplementation review (PIR) of Statement 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions. The purpose of the survey is to ascertain “whether and to what degree the information required by the OPEB standards is helpful to [users] of government financial reports.”
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February 12, 2025
CAQ Releases Report on Audit Committee Practices
The CAQ, in coordination with Deloitte’s Center for Board Effectiveness, has published the fourth edition of its Audit Committee Practices Report. The purpose of the publication is to “provide directors— especially audit committee members—and governance professionals with insights into relevant priorities, challenges, and opportunities.”
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February 11, 2025
SEC Acting Chairman Announces Litigation Pause Related to Climate Rule
In a February 11, 2025, statement, SEC Acting Chairman Mark Uyeda announced that he is requesting the U.S. Court of Appeals for the Eighth Circuit to postpone hearing oral arguments on the consolidated litigation associated with the SEC’s March 2024 final rule on climate-related disclosures.
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February 11, 2025
Audit Committee Brief Newsletter — February 2025
The Audit Committee Brief focuses on the timely coverage of issues and insights important to audit committees.
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February 10, 2025
SEC Grants Temporary Exemption From Complying With Final Rule on Short Selling
The SEC has released an order that grants a temporary exemption from complying with the requirements in Exchange Act Rule 13f-2 and the related Form SHO, which were added as part of the SEC’s October 13, 2023, final rule on short selling.
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February 17, 2025
SEC Releases Staff Legal Bulletin 14M
The SEC’s Division of Corporation Finance (the “Division”) has released Staff Legal Bulletin (SLB) 14M as part of its continuing effort “to provide guidance on important issues” under Rule 14a-8 of the Securities Exchange Act of 1934. Rule 14a-8 permits companies to omit shareholder proposals from their proxy statements when the proposals concern the companies’ “ordinary business operations.”
Read more
 
February 17, 2025
PCAOB Withdraws Rules Related to Metric Disclosures and Audit Firm Reporting
The SEC has released a notice indicating that the PCAOB has decided to withdraw its request for SEC approval of its proposed rules related to engagement firm metrics and audit firm reporting.
Read more
 
February 12, 2025
GASB Requests Feedback on Postimplementation Review of Statement on Postemployment Benefits
The GASB has published a survey that requests feedback related to its postimplementation review (PIR) of Statement 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions. The purpose of the survey is to ascertain “whether and to what degree the information required by the OPEB standards is helpful to [users] of government financial reports.”
Read more
 
February 12, 2025
CAQ Releases Report on Audit Committee Practices
The CAQ, in coordination with Deloitte’s Center for Board Effectiveness, has published the fourth edition of its Audit Committee Practices Report. The purpose of the publication is to “provide directors— especially audit committee members—and governance professionals with insights into relevant priorities, challenges, and opportunities.”
Read more
 
February 11, 2025
SEC Acting Chairman Announces Litigation Pause Related to Climate Rule
In a February 11, 2025, statement, SEC Acting Chairman Mark Uyeda announced that he is requesting the U.S. Court of Appeals for the Eighth Circuit to postpone hearing oral arguments on the consolidated litigation associated with the SEC’s March 2024 final rule on climate-related disclosures.
Read more
 
February 10, 2025
SEC Grants Temporary Exemption From Complying With Final Rule on Short Selling
The SEC has released an order that grants a temporary exemption from complying with the requirements in Exchange Act Rule 13f-2 and the related Form SHO, which were added as part of the SEC’s October 13, 2023, final rule on short selling.
Read more
 
February 6, 2025
FASB Holds February 5 Meeting
At its February 5, 2025, meeting, the FASB discussed feedback received on its proposed Accounting Standards Update (ASU) Clarifications to Share-Based Consideration Payable to a Customer.
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February 4, 2025
PCAOB Releases Spotlight Report on Using the Work of Specialists
The PCAOB has released a spotlight report that highlights considerations related to using the work of specialists in public-company and broker-dealer audits.
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