Deloitte
Accounting Research Tool

Home

Welcome to the Deloitte Accounting Research Tool (DART)

Our extensive database of accounting and financial reporting literature is updated frequently with the latest content from the FASB, EITF, AICPA, PCAOB, and SEC. It also includes Deloitte’s own accounting manuals and guidance. Download the DART mobile app for on-the-go access.
Read more
September 12, 2025
Health Tech Industry Accounting Guide (September 2025)
The 2025 edition of Deloitte’s Health Tech Industry Accounting Guide addresses the most difficult technical accounting issues associated with the convergence of the technology and health care/life sciences industries. It also offers perspectives on health tech investment trends related to mental health and wellness.
Read more
 
September 11, 2025
PCAOB Releases Publication on Review Engagements Related to Exemption Reports
The PCAOB has released a publication on review engagements related to exemption reports as part of its new Broker-Dealer Audit Focus series.
Read more
 
September 10, 2025
SEC Chairman Gives Speech at OECD’s Inaugural Global Financial Markets Roundtable
The Organisation for Economic Cooperation and Development (OECD) held its inaugural roundtable on global financial markets on September 10, 2025, as part of its Financial Markets Week 2025.
Read more
 
September 10, 2025
EITF Meeting Materials: Issue Summary 2, "Application of Topic 715 to Market-Return Cash Balance Plans"
This issue summary gives a background overview of EITF Project “Application of Topic 715 to Market-Return Cash Balance Plans.”
Read more
 
September 10, 2025
Audit Committee Brief Newsletter — September 2025
The Audit Committee Brief focuses on the timely coverage of issues and insights important to audit committees.
Read more
 
September 10, 2025
SEC Appoints New Director of Division of Corporation Finance
The SEC has announced the appointment of James Moloney as director of the Commission’s Division of Corporation Finance (the “Division”) to replace Cicely LaMothe, who will be returning to her role as a deputy director in the Division.
Read more
 
September 10, 2025
CAQ Releases IPTF Meeting Highlights
The Center for Audit Quality (CAQ) has posted to its Web site highlights of the May 22, 2025, joint meeting between the CAQ SEC Regulations Committee, the International Practices Task Force (IPTF), and the SEC staff.
Read more
 
September 10, 2025
September 9, 2025, EITF Meeting Summary
This meeting summary gives an overview of the EITF’s September 9, 2025, meeting.
Read more
 
Go to Recent Updates
September 11, 2025
PCAOB Releases Publication on Review Engagements Related to Exemption Reports
The PCAOB has released a publication on review engagements related to exemption reports as part of its new Broker-Dealer Audit Focus series.
Read more
 
September 10, 2025
SEC Chairman Gives Speech at OECD’s Inaugural Global Financial Markets Roundtable
The Organisation for Economic Cooperation and Development (OECD) held its inaugural roundtable on global financial markets on September 10, 2025, as part of its Financial Markets Week 2025.
Read more
 
September 10, 2025
SEC Appoints New Director of Division of Corporation Finance
The SEC has announced the appointment of James Moloney as director of the Commission’s Division of Corporation Finance (the “Division”) to replace Cicely LaMothe, who will be returning to her role as a deputy director in the Division.
Read more
 
September 10, 2025
CAQ Releases IPTF Meeting Highlights
The Center for Audit Quality (CAQ) has posted to its Web site highlights of the May 22, 2025, joint meeting between the CAQ SEC Regulations Committee, the International Practices Task Force (IPTF), and the SEC staff.
Read more
 
September 8, 2025
SEC Chairman Releases Statement on Spring 2025 Regulatory Agenda
SEC Chairman Paul Atkins has released a statement announcing that the Office of Information and Regulatory Affairs (part of the Office of Management and Budget) has issued the Spring 2025 Unified Agenda of Regulatory and Deregulatory Actions.
Read more
 
September 8, 2025
SEC Updates Financial Reporting Manual
The SEC’s Division of Corporation Finance has released an update to its Financial Reporting Manual, which contains revisions made as of August 22, 2025.
Read more
 
September 5, 2025
AICPA Releases New Chapter of Practice Aid on Digital Assets
The AICPA has released a new chapter of its practice aid on digital assets to address auditing considerations related to crypto lending and borrowing transactions.
Read more
 
September 5, 2025
FASB Holds September 3 Meeting
At its September 3, 2025, meeting, the FASB discussed feedback received on its proposed Accounting Standards Update (ASU) Accounting for Debt Exchanges.
Read more
 
Go to News