CAQ Releases Highlights of June 2025 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 26, 2025, CAQ SEC Regulations Committee joint meeting with the SEC staff. Topics discussed at the meeting included:

• Personnel and operational updates.
• Transition reporting.
• Pro forma financial information provided in subsequent filings for which such information is required (e.g., in de-SPAC transactions).
• Interim disclosures related to an equity method investee under SEC Regulation S-X, Article 10, “Interim Financial Statements.”
• The SEC staff’s observations about segment disclosures.

The next joint meeting between the CAQ SEC Regulations Committee and SEC staff is scheduled for October 22, 2025.