SEC Comment Letter
Considerations, Including Industry Insights (November 2022)
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This publication 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. Appendix F highlights substantive revisions to previous content.
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