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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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September 1, 2026
SEC and FDA Enter Into Memorandum of Understanding
The SEC has announced that it has entered into a Memorandum of Understanding (MoU) with the Food and Drug Administration (FDA).
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September 1, 2026
SEC Proposes Rule Related to Registered Transfer Agents
The SEC has released a proposed rule that would modernize “the rules and forms that apply to registered transfer agents.”
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September 1, 2026
SEC Chairman Announces Further Extension of Compliance Date for Amendments to Form PF
SEC Chairman Paul Atkins has released a statement announcing that the SEC and Commodity Futures Trading Commission (CFTC) have further extended the compliance date for their February 2024 joint amendments to Form PF.
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September 1, 2026
New SEC Rules, Reports, and Studies — Form PF; Reporting Requirements for All Filers and Large Hedge Fund Advisers; Further Extension of Compliance Date
The SEC has extended the compliance date for the amendments to Form PF that were adopted on February 8, 2024, from October 1, 2026, to July 1, 2027.
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August 28, 2026
June 9, 2026, Meeting Highlights
The CAQ SEC Regulations Committee met with SEC staff to discuss emerging financial reporting issues relating to SEC rules and regulations.
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August 28, 2026
SEC Releases Proposal Related to Futures Contracts on European Union Debt Obligations
The SEC has released a proposed rule that would amend the Securities Exchange Act of 1934 to treat debt obligations of the European Union (EU) as “exempted securities” under Exchange Act Rule 3a12-8.
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August 27, 2026
CAQ Releases Highlights of June 2026 CAQ SEC Regulations Committee Joint Meeting With SEC Staff
The Center for Audit Quality (CAQ) has posted to its Web site the highlights of the June 9, 2026, CAQ SEC Regulations Committee joint meeting with the SEC staff.
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August 27, 2026
FASB Holds August 26 Meeting
At its August 26, 2026, meeting, the FASB discussed debt modifications, extinguishments, and troubled debt restructurings, including feedback received on these topics as part of its 2025 invitation to comment on its agenda consultation.
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Go to Recent Updates
September 1, 2026
SEC and FDA Enter Into Memorandum of Understanding
The SEC has announced that it has entered into a Memorandum of Understanding (MoU) with the Food and Drug Administration (FDA).
Read more
 
September 1, 2026
SEC Proposes Rule Related to Registered Transfer Agents
The SEC has released a proposed rule that would modernize “the rules and forms that apply to registered transfer agents.”
Read more
 
September 1, 2026
SEC Chairman Announces Further Extension of Compliance Date for Amendments to Form PF
SEC Chairman Paul Atkins has released a statement announcing that the SEC and Commodity Futures Trading Commission (CFTC) have further extended the compliance date for their February 2024 joint amendments to Form PF.
Read more
 
August 28, 2026
SEC Releases Proposal Related to Futures Contracts on European Union Debt Obligations
The SEC has released a proposed rule that would amend the Securities Exchange Act of 1934 to treat debt obligations of the European Union (EU) as “exempted securities” under Exchange Act Rule 3a12-8.
Read more
 
August 27, 2026
CAQ Releases Highlights of June 2026 CAQ SEC Regulations Committee Joint Meeting With SEC Staff
The Center for Audit Quality (CAQ) has posted to its Web site the highlights of the June 9, 2026, CAQ SEC Regulations Committee joint meeting with the SEC staff.
Read more
 
August 27, 2026
FASB Holds August 26 Meeting
At its August 26, 2026, meeting, the FASB discussed debt modifications, extinguishments, and troubled debt restructurings, including feedback received on these topics as part of its 2025 invitation to comment on its agenda consultation.
Read more
 
August 27, 2026
AICPA Updates Practice Aid on Digital Assets
The AICPA has released an update to its practice aid Accounting for and Auditing of Digital Assets.
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August 27, 2026
FASB Staff Proposes Taxonomy Improvements Related to Proposed ASU on Cash Equivalents
The FASB staff has released proposed GAAP taxonomy improvements related to its recently issued proposed Accounting Standards Update (ASU) Statement of Cash Flows (Topic 230): Cash Equivalents — Disclosure Enhancement and Evaluation of Certain Digital Assets.
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