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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 8, 2026
SEC Releases New CFIs on Proxy Rules and Schedules
The SEC has released Questions 189.01 and 189.02 of its corporation finance interpretations (CFIs) on the proxy rules and Schedules 14A/14C.
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October 8, 2026
CAQ Releases Audit Committee Practices Report
The Center for Audit Quality (CAQ), in coordination with Deloitte’s Center for Board Effectiveness, has released the fifth edition of its audit committee practices report, which “offers audit committee members and governance professionals a practical benchmark for peer practices and insights for setting priorities in the year ahead.”
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October 8, 2026
Accounting for Income Taxes — Quarterly Hot Topics: October 2026
This issue discusses several important tax developments related to updated federal, multistate, and international regulations.
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October 7, 2026
Audit Committee Brief — October 2026
The Audit Committee Brief focuses on the timely coverage of issues and insights important to audit committees.
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October 2, 2026
SEC Releases Statement on Considerations Related to Measuring and Disclosing Fair Value of Private Assets
The staffs in the SEC’s Office of the Chief Accountant and Division of Investment Management have released a statement on the importance of using significant judgment in applying the requirements of FASB Accounting Standards Codification Topic 820, Fair Value Measurement, to measure private assets at fair value and provide transparent disclosures about such measurements.
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October 2, 2026
SEC Proposes Amendments to Crypto Asset Custody Framework for Investment Advisers and Regulated Funds
The SEC has released a proposed rule that would amend the crypto asset custody framework for regulated investment companies and registered investment advisers under the Investment Company Act of 1940 and Investment Advisers Act of 1940, respectively.
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October 1, 2026
PCAOB Makes Updates to Standard-Setting, Research, and Rulemaking Agendas
The PCAOB announced that it has made updates to its standard-setting, research, and rulemaking agendas.
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October 1, 2026
SEC Releases Proposals Related to Modernizing Regulated Fund Structures for Retail Investors
The SEC has released a pair of proposed rules that are designed to “facilitate capital formation in the public and private markets by expanding retail investor choice and promoting innovation in regulated fund structures while preserving appropriate investor protections and safeguards.”
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October 2, 2026
SEC Releases Statement on Considerations Related to Measuring and Disclosing Fair Value of Private Assets
The staffs in the SEC’s Office of the Chief Accountant and Division of Investment Management have released a statement on the importance of using significant judgment in applying the requirements of FASB Accounting Standards Codification Topic 820, Fair Value Measurement, to measure private assets at fair value and provide transparent disclosures about such measurements.
Read more
 
October 2, 2026
SEC Proposes Amendments to Crypto Asset Custody Framework for Investment Advisers and Regulated Funds
The SEC has released a proposed rule that would amend the crypto asset custody framework for regulated investment companies and registered investment advisers under the Investment Company Act of 1940 and Investment Advisers Act of 1940, respectively.
Read more
 
October 1, 2026
PCAOB Makes Updates to Standard-Setting, Research, and Rulemaking Agendas
The PCAOB announced that it has made updates to its standard-setting, research, and rulemaking agendas.
Read more
 
October 1, 2026
SEC Releases Proposals Related to Modernizing Regulated Fund Structures for Retail Investors
The SEC has released a pair of proposed rules that are designed to “facilitate capital formation in the public and private markets by expanding retail investor choice and promoting innovation in regulated fund structures while preserving appropriate investor protections and safeguards.”
Read more
 
October 1, 2026
SEC Staff Releases Statement on Affiliations Between Broker-Dealers and National Securities Exchanges
The staff in the SEC’s Division of Trading and Markets has released a statement on “the affiliation between registered national securities exchanges and entities that engage in broker-dealer activities on those exchanges.”
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October 1, 2026
SEC Staff Releases Statement on Trump Accounts
The staffs in the SEC’s Division of Investment Management and Division of Corporation Finance have released a statement on considerations related to “Trump accounts.”
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October 1, 2026
FASB Staff Proposes Improvements to 2027 GAAP Financial Reporting Taxonomy
The FASB staff has released for public comment proposed improvements to the 2027 GAAP Financial Reporting Taxonomy (GRT).
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September 29, 2026
SEC Releases Interpretive Release Related to FAQs on Crypto Assets
The SEC’s Division of Corporation Finance has released FAQs to answer questions that have arisen regarding the Commission’s March 2026 interpretive release "Application of the Federal Securities Laws to Certain Types of Crypto Assets and Certain Transactions Involving Crypto Assets."
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