Deloitte's Roadmap: SEC Comment Letter Considerations, Including Industry Insights

Chapter 1 — Before the Details: Trends and Priorities

Copying or printing Roadmaps is currently disabled. If you are a DART subscriber, please log in to enable these features. Deloitte clients who are not DART subscribers may request printed copies of Roadmaps from their engagement teams.

View all / combine content

Chapter 1 — Before the Details: Trends and Priorities 1.1 Overview 1.2 Top 10 Topics in Reviews 1.3 Significant Upward Trend in Reviews With Comment Letters and Number of Comment Letters Issued 1.4 Comment Letters per Review and Days to Complete a Review 1.5 Topics Addressed per Initial Comment Letter 1.6 Reviews by Filing Status and Revenue 1.7 Top Five Topics in Reviews by Industry