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Additional Deloitte Guidance
Deloitte's Roadmap: SEC Comment Letter Considerations, Including Industry Insights
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Additional Deloitte Guidance
Deloitte's Roadmap: SEC Comment Letter Considerations, Including Industry Insights
SEC Comment Letter Considerations, Including Industry Insights
This Roadmap includes extracts from SEC comment letters, analysis of those extracts, and links to resources that are relevant to SEC filers.
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Contents
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Preface
On the Radar
Contacts
Chapter 1 — Before the Details: Trends and Priorities
Chapter 2 — Financial Statement Accounting and Disclosure Topics
Chapter 3 — SEC Disclosure Topics
Chapter 4 — Initial Public Offerings
Chapter 5 — Foreign Private Issuers
Chapter 6 — Industry-Specific Topics
Appendix A — SEC Staff Review Process
Appendix B — Best Practices for Working With the SEC Staff
Appendix C — Tips for Searching the SEC’s Database for Comment Letters
Appendix D — Titles of Standards and Other Literature
Appendix E — Abbreviations
Appendix F — Roadmap Updates for 2023