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Appendix B — Best Practices for Working With the SEC Staff

Appendix B — Best Practices for Working With the SEC Staff

Appendix B — Best Practices for Working With the SEC Staff

Footnotes

1
The SEC staff discussed this topic at the 2012 AICPA Conference. Refer to Deloitte’s December 11, 2012, Heads Up for more information.
2
Page 2 of the FRM provides contact information for each of the respective CF-OCA functions listed.
3
Although a registrant may be granted relief from providing financial statements and related pro forma requirements in accordance with Rule 3-05 before consummating an acquisition, the registrant would still be required to file an Item 2.01 Form 8-K to disclose the completion of the acquisition. The waiver under Rule 3-13 applies only to the historical and pro forma financial statement requirements and does not provide relief from filing the Item 2.01 Form 8-K.