CAQ Releases Highlights of June 2026 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 9, 2026, CAQ SEC Regulations Committee joint meeting with the SEC staff. Topics discussed at the meeting included:

• Clarifications to the definition of a business under SEC Regulation S-X, Rule 11-01(d).
• Financial statements and pro forma requirements in a registration statement.
• Accounting considerations related to tariff disclosures.
• Observations on income tax disclosures.

The next joint meeting between the CAQ SEC Regulations Committee and SEC staff is scheduled for September 29, 2026.