Business Acquisitions — SEC Reporting Considerations

Roadmap
SEC Reporting Considerations for Business Acquisitions (June 2025)

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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, a high-level summary of emerging issues and trends related to the accounting and financial reporting topics addressed in the Roadmap.

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