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On September 10–11, 2026, the PCAOB held its 13th annual Conference on Auditing and Capital Markets, which the Board describes as “an event designed to foster rigorous economic research on audit-related topics, including the economic impact of auditing, audit regulation, and audit oversight on capital markets.”

The SEC has released an order that exempts registrants from complying with certain requirements in the Commission’s December 2024 final rule with respect to providing filings and submissions in an inline XBRL format.

The SEC has adopted amendments to the EDGAR Filer Manual and related rules and forms.

Determining whether a transfer of financial assets or servicing rights qualifies as a sale for financial reporting purposes can be time-consuming and complex. An entity must consider both the form and substance of the transfer. As part of such an analysis, the entity would evaluate relevant legal and accounting rules and interpretations and generally must consult legal experts. The outcome of this