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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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 2024