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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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Life Sciences Industry Accounting Guide (March 2025)

Heads Up — European Commission Proposes Reduction in Sustainability Reporting and Due Diligence Requirements — Considerations for U.S. Entities (March 7, 2025)

Heads Up — SAB 121 and Done: SEC Issues SAB 122 to Rescind Guidance on Safeguarding Crypto Assets (January 27, 2025)

Heads Up — FASB Issues Final Standard on Disaggregation of Income Statement Expenses (DISE) (November 8, 2024; Updated January 21, 2025)

Quarterly Accounting Roundup — Year in Review — 2024

Heads Up — FASB Releases Proposed ASU on the Accounting for Environmental Credit Programs (December 20, 2024)

Roadmap: Income Taxes (December 2024)

Roadmap: Segment Reporting (May 2024; Updated December 2024)

Highlights of the 2024 AICPA & CIMA Conference on Current SEC and PCAOB Developments (December 15, 2024)

Roadmap: Business Combinations (December 2024)

PCC Releases Annual Report

The Private Company Council (PCC) has released its first annual report, which is intended to highlight the PCC’s activities and accomplishments during 2024.

PCAOB Releases Staff Publication on Form AP

The PCAOB has released a staff publication on considerations related to Form AP as part of its Audit Focus series.

SEC Releases C&DIs

The SEC’s Division of Corporation Finance has recently released compliance and disclosure interpretations on topics including Securities Act rules, sections, and forms; Regulation Crowdfunding; and tender offer rules and schedules.

Regulation Crowdfunding

[Last updated: March 12, 2025] These Compliance and Disclosure Interpretations (“C&DIs”) comprise interpretations of Regulation Crowdfunding by staff of the Division of Corporation Finance. They are not rules, regulations, or statements of the Commission. Further, the Commission has neither approved nor disapproved these interpretations. These positions do not necessarily contain a discussion of a...

Securities Act Sections

Last Update: March 12, 2025 These Compliance and Disclosure Interpretations ("C&DIs") comprise the Division's interpretations of the Securities Act Sections. Some of these C&DIs were first published in prior Division publications and have been revised in some cases. The bracketed date following each C&DI is the latest date of publication or revision.

Securities Act Forms

Last Update: March 12, 2025 These Compliance and Disclosure Interpretations ("C&DIs") comprise the Division's interpretations of Securities Act Forms. Some of these C&DIs were first published in prior Division publications and have been revised in some cases. The bracketed date following each C&DI is the latest date of publication or revision.

Securities Act Rules

Last Update: March 12, 2025 These Compliance and Disclosure Interpretations ("C&DIs") comprise the Division's interpretations of the rules adopted under the Securities Act. Some of these C&DIs were first published in prior Division publications and have been revised in some cases. The bracketed date following each C&DI is the latest date of publication or revision.

Power and Utilities — FERC Audit Findings 2025

This publication summarizes FERC audit findings from 2015 to 2024.

Go to Recent Updates

PCC Releases Annual Report

The Private Company Council (PCC) has released its first annual report, which is intended to highlight the PCC’s activities and accomplishments during 2024.

PCAOB Releases Staff Publication on Form AP

The PCAOB has released a staff publication on considerations related to Form AP as part of its Audit Focus series.

SEC Releases C&DIs

The SEC’s Division of Corporation Finance has recently released compliance and disclosure interpretations on topics including Securities Act rules, sections, and forms; Regulation Crowdfunding; and tender offer rules and schedules.

FASB Holds March 5 Meeting

At its March 5, 2025, meeting, the FASB discussed feedback received on its October 2024 proposed Accounting Standards Update (ASU) "Determining the Accounting Acquirer in the Acquisition of a Variable Interest Entity."

SEC Expands Accommodations Related to Submission of Draft Registration Statements

The SEC’s Division of Corporation Finance has announced that it “is expanding the accommodations available for issuers that submit draft registration statements for nonpublic review.” Specifically, the accommodation enhancements are intended to “expand the types of forms eligible to be submitted as draft registration statements for nonpublic review and permit reporting companies to submit draft re

SEC’s Crypto Assets Task Force Announces Roundtable Series, Appoints Staff Members

The SEC’s Crypto Assets Task Force (the “Task Force”) has announced that it will be hosting a new roundtable series entitled “Spring Sprint Toward Crypto Clarity.” The first roundtable, “How We Got Here and How We Got Out — Defining Security Status,” is scheduled for March 21, 2025.

SEC Releases Statement on Meme Coins

The staff in the SEC’s Division of Corporation Finance (the “Division”) has released a statement to share some of its views on “meme coins,” which the statement broadly defines as “a type of crypto asset [footnote omitted] inspired by internet memes, characters, current events, or trends for which the promoter seeks to attract an enthusiastic online community to purchase the meme coin and engage i

European Commission Proposes Simplification of Climate and Sustainability Requirements

The European Commission (EC) has announced the release of proposals that are aimed at “creating a more favourable business environment to help EU companies grow, innovate, and create quality jobs.”