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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 17, 2024
Adoption of Updated EDGAR Filer Manual (33-11304)
The SEC has announced that EDGAR Release 24.3 will introduce changes to the EDGAR Filer Manual.
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September 16, 2024
PCAOB Releases Publication on Inspection Observations Related to Auditor Independence
The PCAOB has released a publication addressing trends the Board has observed regarding auditor independence during its inspections of audit firms over the past several years.
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September 13, 2024
Roadmap: Guarantees and Collateralizations — SEC Reporting Considerations (September 2024)
This Roadmap is intended to help readers navigate some of the questions that may arise in the application of the disclosure requirements related to certain registered securities under SEC Regulation S-X, Rules 3-10, 3-16, 13-01, and 13-02.
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September 13, 2024
On the Radar — SEC Reporting Considerations for Guarantees and Collateralizations (September 2024)
This publication briefly summarizes key considerations related to applying the disclosure requirements for certain registered securities under SEC Regulation S-X, Rules 3-10, 3-16, 13-01, and 13-02.
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September 11, 2024
SEC Announces New Members for Investor Advisory Committee
The SEC announced that it has appointed six new members to its Investor Advisory Committee to serve four-year terms.
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September 11, 2024
Audit Committee Brief — September 2024
The Audit Committee Brief focuses on the timely coverage of issues and insights important to audit committees.
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September 10, 2024
Heads Up — FASB Issues Final Standard on Improvements to Reportable Segment Disclosures (November 30, 2023; Last Updated September 10, 2024)
This Heads Up discusses the FASB’s ASU 2023-07 on reportable segment disclosures and has been updated to include a new appendix addressing recent discussions with the SEC staff.
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September 10, 2024
SEC Approves PCAOB Quality Control Standard
The SEC announced that it has approved the PCAOB standard QC 1000, A Firm’s System of Quality Control and Other Amendments to PCAOB Standards, Rules, and Forms.
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Go to Recent Updates
September 16, 2024
PCAOB Releases Publication on Inspection Observations Related to Auditor Independence
The PCAOB has released a publication addressing trends the Board has observed regarding auditor independence during its inspections of audit firms over the past several years.
Read more
 
September 11, 2024
SEC Announces New Members for Investor Advisory Committee
The SEC announced that it has appointed six new members to its Investor Advisory Committee to serve four-year terms.
Read more
 
September 10, 2024
SEC Approves PCAOB Quality Control Standard
The SEC announced that it has approved the PCAOB standard QC 1000, A Firm’s System of Quality Control and Other Amendments to PCAOB Standards, Rules, and Forms.
Read more
 
September 9, 2024
PCAOB Releases Spotlight Publication on Bank Audit Inspections
The PCAOB has released a spotlight report that summarizes the PCAOB’s recent bank audit inspections in light of challenges in the banking industry over the past several years (e.g., inflation, interest rate volatility).
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September 9, 2024
FASB Staff Releases Proposed Improvements Related to 2025 SEC Reporting Taxonomy
The FASB has issued release notes related to the proposed improvements for the 2025 SEC Reporting Taxonomy.
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September 6, 2024
FASB Releases Proposed 2025 DQC Rules Taxonomy
The FASB has issued release notes related to its proposed improvements for the 2025 version of the Data Quality Committee (DQC) Rules Taxonomy.
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August 22, 2024
SEC Issues Final Rule Related to Qualifying Venture Capital Funds
The SEC has released a final rule that amends the Investment Company Act of 1940 “to adjust for inflation the dollar threshold used in defining a ‘qualifying venture capital fund’ . . . and to allow the Commission to make subsequent inflation adjustments by order according to the rule.”
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August 21, 2024
SEC Approves Several PCAOB Standards
The SEC announced that it has approved amendments to the following PCAOB standards: (1) AS 1000, (2) AS 1105, (3) AS 2301, and (4) Rule 3502.
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