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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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Dbriefs Financial Reporting Webcasts Hosted by Deloitte Professionals

Heads Up — European Sustainability Reporting — Omnibus Legislative Developments and Revised European Sustainability Reporting Standards (July 17, 2026)

Quarterly Accounting Roundup: Second Quarter — 2026

Heads Up — Accounting Considerations Related to the Supreme Court’s Ruling on Tariffs (February 27, 2026; Updated June 30, 2026)

EITF Snapshot — June 2026

Technology Industry Accounting Guide (June 2026)

Heads Up — FASB Proposes Clarifications Related to Discount Rate Used to Measure the Benefit Obligation for Certain Market-Return Cash Balance Plans (June 11, 2026)

Roadmap: SEC Reporting Considerations for Business Acquisitions (June 10, 2026)

Technology Spotlight — Accounting for Outcome-Based Pricing in an Agentic AI Software Product (June 4, 2026)

Heads Up — European Sustainability Reporting — Omnibus Legislative Developments and Revised European Sustainability Reporting Standards (July 17, 2026)

This Heads Up discusses the European Commission’s (EC’s) recent finalization of two delegated acts that revise the European Sustainability Reporting Standards (ESRS) and establish a voluntary reporting standard. The acts represent the latest milestones in a broader package of sustainability reporting reforms that began with the EC’s February 2025 proposed omnibus legislation.

New SASs, SSAEs, SSARs, and SQMs — Statement on Auditing Standards No. 150, External Confirmations

The AICPA has issued SAS 150, External Confirmations.

AICPA Releases Standard on External Confirmations

The Auditing Standards Board of the AICPA has released Statement on Auditing Standards (SAS) No. 150, External Confirmations.

CAQ Releases Audit Partner Pulse Survey

The Center for Audit Quality (CAQ) has released its audit partner pulse survey for the spring of 2026.

SEC Releases Proposed Rule Related to Electronic Delivery of Regulatory Information

The SEC has released a proposed rule that “would expand the ability of issuers, broker-dealers, investment advisers, and others to use electronic delivery to satisfy information delivery requirements under the federal securities laws.”

New SEC Rules, Reports, and Studies — Modernization of Delegations of Authority to Commission Staff (33-11431)

The SEC is amending its rules delegating authority to the Commission’s staff to further modernize these rules.

Quarterly Accounting Roundup: Q2 2026 Update on Important Developments — June 17, 2026

This presentation discusses a quarterly update of accounting developments, recent positions of the FASB and SEC staffs, and other hot topics.

Accounting for Income Taxes — Quarterly Hot Topics: July 2026

This issue discusses several important tax developments related to updated federal, multistate, and international regulations.

Go to Recent Updates

AICPA Releases Standard on External Confirmations

The Auditing Standards Board of the AICPA has released Statement on Auditing Standards (SAS) No. 150, External Confirmations.

CAQ Releases Audit Partner Pulse Survey

The Center for Audit Quality (CAQ) has released its audit partner pulse survey for the spring of 2026.

SEC Releases Proposed Rule Related to Electronic Delivery of Regulatory Information

The SEC has released a proposed rule that “would expand the ability of issuers, broker-dealers, investment advisers, and others to use electronic delivery to satisfy information delivery requirements under the federal securities laws.”

PCAOB Appoints Members of New Inspections Modernization Council

The PCAOB has announced that it has selected 12 members for its recently established Inspections Modernization Council (IMC), which is a “new advisory body” tasked with sharing its knowledge and perspectives on the Board’s inspections program, including recommendations for how to modernize the program.

FASB Holds July 8 Meeting

At its July 8, 2026, meeting, the FASB discussed feedback on the guidance in ASC 805 on asset acquisitions and business combinations that the Board received as part of its January 2025 invitation to comment on its agenda consultation.

SEC Releases New CFIs

The SEC has released new corporation finance interpretations (CFIs).

FASB Staff Releases Proposed GAAP Taxonomy Implementation Guide for Investment Companies

The FASB staff has released for public comment a proposed GAAP taxonomy implementation guide containing a number of examples that are intended “to demonstrate the modeling for reporting by investment companies.”

European Commission Publishes Delegated Acts for Revised ESRSs and Voluntary Sustainability Reporting Standard

On July 3, 2026, the European Commission (EC) finalized two delegated acts that revise the European Sustainability Reporting Standards (ESRSs) and establish the voluntary reporting standard.