A Roadmap to SEC Comment Letter Considerations, Including Industry Insights (November 2020)
- Download the PDF version (available without subscription; not updated after issuance).
- View the active version (subscription required; updated as warranted). For subscribers, links to substantive changes made to the Roadmap since its issuance, if any, will be provided below.
This publication
contains extracts of frequently issued SEC staff comments,
analysis of those extracts, and links to resources that are
relevant to SEC filers. Other features include (1) an update
on 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, 2020; 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 of the Roadmap summarizes the changes
made in the 2020 edition.
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.