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

SEC Comment Letter Considerations, Including Industry Insights

Deloitte's SEC Comment Letter series includes extracts of frequently issued SEC staff comments, additional analysis, 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 2022

This Roadmap contains extracts from SEC comment letters, analysis of those extracts, and links to resources that are relevant to SEC filers. Other features include (1) an update on some of the SEC’s priorities; (2) a summary of comment letter trends related to the top 10 topics of frequent comment in the 12-month period ended July 31, 2022; and (3) topics of focus related to disclosures associated with financial statement accounting, SEC reporting, initial public offerings, foreign private issuers, and industry-specific matters. In addition, this publication contains On the Radar, a section that briefly summarizes emerging issues and trends related to the comment letter topics addressed in the Roadmap. On the Radar is also available as a stand-alone publication.