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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 23, 2026
SEC Releases Examination Priorities for 2027
The SEC’s Division of Examinations (the “Division”) has published its examination priorities for fiscal year 2027.
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October 23, 2026
PCAOB Releases Spotlight Publication on Public-Company Audit Inspections Conducted During 2025
The staff in the PCAOB’s Division of Registration and Inspections has released a report detailing the results of its inspections of PCAOB-registered audit firms during 2025.
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October 23, 2026
PCAOB Investor Advisory Group Holds Meeting
The PCAOB’s Investor Advisory Group held a meeting on October 21, 2026.
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October 23, 2026
FASB Staff Proposes Taxonomy Improvements Related to Proposed ASU on Consideration Payable to a Customer
The FASB staff has released proposed GAAP taxonomy improvements related to its recently issued proposed Accounting Standards Update (ASU) Revenue From Contracts With Customers (Topic 606): Consideration Payable to a Customer.
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October 22, 2026
FASB Releases Proposed ASU on Consideration Payable to a Customer
The FASB has released a proposed Accounting Standards Update (ASU) that would amend ASC 606 to “clarify when payments made on behalf of a customer, or to a customer of an entity’s customer, should be accounted for as consideration payable to a customer.”
Read more
 
October 22, 2026
SEC Updates CFIs
The SEC has updated its corporation finance interpretations (CFIs) on several topics.
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October 22, 2026
PCC Holds Meeting
The FASB’s Private Company Council (PCC) held a meeting on September 28–29, 2026.
Read more
 
October 19, 2026
AICPA Releases Practice Aid on Financial Reporting and Auditing Considerations Related to AI
The AICPA has released a practice aid that is intended to help auditors understand the effects of artificial intelligence (AI) on financial statement audits.
Read more
 
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October 23, 2026
SEC Releases Examination Priorities for 2027
The SEC’s Division of Examinations (the “Division”) has published its examination priorities for fiscal year 2027.
Read more
 
October 23, 2026
PCAOB Releases Spotlight Publication on Public-Company Audit Inspections Conducted During 2025
The staff in the PCAOB’s Division of Registration and Inspections has released a report detailing the results of its inspections of PCAOB-registered audit firms during 2025.
Read more
 
October 23, 2026
PCAOB Investor Advisory Group Holds Meeting
The PCAOB’s Investor Advisory Group held a meeting on October 21, 2026.
Read more
 
October 23, 2026
FASB Staff Proposes Taxonomy Improvements Related to Proposed ASU on Consideration Payable to a Customer
The FASB staff has released proposed GAAP taxonomy improvements related to its recently issued proposed Accounting Standards Update (ASU) Revenue From Contracts With Customers (Topic 606): Consideration Payable to a Customer.
Read more
 
October 22, 2026
FASB Releases Proposed ASU on Consideration Payable to a Customer
The FASB has released a proposed Accounting Standards Update (ASU) that would amend ASC 606 to “clarify when payments made on behalf of a customer, or to a customer of an entity’s customer, should be accounted for as consideration payable to a customer.”
Read more
 
October 22, 2026
SEC Updates CFIs
The SEC has updated its corporation finance interpretations (CFIs) on several topics.
Read more
 
October 22, 2026
PCC Holds Meeting
The FASB’s Private Company Council (PCC) held a meeting on September 28–29, 2026.
Read more
 
October 19, 2026
AICPA Releases Practice Aid on Financial Reporting and Auditing Considerations Related to AI
The AICPA has released a practice aid that is intended to help auditors understand the effects of artificial intelligence (AI) on financial statement audits.
Read more
 
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