Business Acquisitions — SEC Reporting Considerations

Roadmap
SEC Reporting Considerations for Business Acquisitions (June 2026)

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This Roadmap is intended to help domestic registrants navigate their SEC reporting obligations related to the acquisition or probable acquisition of a business under SEC Regulation S-X, Rule 3-05, or a real estate operation under SEC Regulation S-X, Rule 3-14. It combines the SEC’s guidance on reporting for such transactions — including the application of significance tests and the disclosure of pro forma financial information — with Deloitte’s interpretations and examples. Using a comprehensive, reader-friendly format, the Roadmap aims to help registrants perform and assess the results of the applicable significance tests in accordance with the requirements of Rule 3-05 or Rule 3-14.

Also available is the latest edition of On the Radar: SEC Reporting Considerations for Business Acquisitions, a high-level summary of key issues related to the SEC reporting requirements for business acquisitions, including acquisitions of real estate operations and pro forma financial information.

Be sure to check out other titles in Deloitte’s Roadmap series, our comprehensive, easy-to-understand collection of accounting guides on selected topics of broad interest to the financial reporting community.

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